Section 54

If any person for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of any duty under this Act, either for himself or for any other person, or, in any return, affidavit or other document made with reference to or in connection with any duty under this Act, knowingly makes any false statement or false representation, he shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 2 years or to both.