Clause 14

Section 106 of the principal Act is hereby repealed and the following substituted therefor: —“False returns

106. Any person who makes any statement which is false in any material particular in any return, claim or other document which is requested or required by the Authority shall be guilty of an offence under this Act and shall be liable on conviction to a fine not exceeding five thousand dollars or to imprisonment for a term not exceeding six months or to both such fine and imprisonment.”.