A person who, on being asked by an officer of the Office in the course of an examination under this Order any question for the purpose of obtaining disclosure of his or any other person's means or the assets and liabilities of any company or firm, knowingly and wilfully makes a statement false in a material particular shall be guilty of an offence under Article 10 of the Perjury (Northern Ireland) Order 1979 [1979 NI 19] .