Section 40

Any person who, in or in connection with, or in support of, an application for any grant, payment, allotment of money or allowances, leave of absence or any other benefit or advantage, for himself or herself or another, makes, either orally or in writing, any statement which is to his or her knowledge false in a material particular shall be guilty of an offence and shall be liable on conviction to imprisonment for a term not exceeding 2 years or any other punishment authorised by this Act.