106. False declaration, etc.

makes any declaration or statement, or provides any information or document, under or for the purposes of this Part that is false or misleading in a material particular; and

knows or ought reasonably to know that, or is reckless as to whether, the declaration, statement, information or document is false or misleading in a material particular,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.