(1) A petroleum service provider who makes a false statement in respect of a matter under this Act, commits an offence.
(2) A petroleum service provider who in furnishing the Board with information or producing a document for purposes of this Act or Regulations made under this Act
(a) Makes a statement which the petroleum service provider knows to be false in a material particular, or
(b) Produces, provides, sends or otherwise makes use of a document which is false or which the petroleum service provider knows to be false in a material particular commits an offence.