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(1) A person who in any matter relating to the tax-

(a) makes a statement to an officer of the Service which is false or misleading in any material particular; or

(b) omits from a statement made to the officer any matter or thing without which the statement is misleading in any material particular commits an offence.

(2) Where the statement or omission was made knowingly or recklessly he shall be liable on summary conviction to a fine not exceeding c10 million or to imprisonment for a term not exceeding five years or to both; and in any other case, be liable on conviction to a fine not exceeding c5 million or to imprisonment for a term not exceeding one year.

(3) It shall be a defence for the accused to prove that he did not know and could not reasonably be expected to have known that the statement to which the prosecution relates was false or misleading having regard to all the circumstances of the case.

(4) For the purpose of this section a statement made to an officer of the Service means a statement made in writing, orally or in any other form to the officer acting in the performance of his duties under this Act and regulations made thereunder and includes Statements made-

(a) in an application, certificate, declaration, notification, return, objection or other document made, prepared, given, filed or furnished under this Act and regulations made thereunder; or

(b) in information required to be furnished under this Act and regulations made thereunder, or

(c) in answers to a question asked by an officer of the Service.