Clause 84

If any person in any return, account or other document required by any of the provisions of this Part of this Act to be filed with the Public Trustee, wilfully makes a statement false in any material particular, knowing it to be false, he shall be guilty of an offence under this Act and shall be liable on conviction to imprisonment for a term not exceeding two years or to a fine not exceeding one thousand dollars or to both such imprisonment and fine.