104False statements
(1)Any person who makes any statement or entry which is false in a material particular in any application, recommendation, report, record or other document required or authorised to be made for any of the purposes of this Act or, with intent to deceive, makes use of any such entry or statement which he knows to be false, shall be guilty of an offence.
(2)Any person guilty of an offence under this section shall be liable—
(a)on summary conviction, to imprisonment for a term not exceeding 6 months or to a fine not exceeding the statutory maximum, or both; or
(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or both.