63. Improperly obtaining refund

Any person who knowingly —

causes;

attempts to cause;

does any act with intent to cause; or

makes default in the performance of any duty imposed upon the person by this Act with intent to cause,the refund to that person by the Comptroller of any amount in excess of the amount properly so refundable to that person, shall be guilty of an offence and shall be liable on conviction —

to pay a penalty of 3 times the amount refunded or to be refunded in excess of the amount properly so refundable; and

to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.