25. Offences for making false declaration

A person who, when making a declaration under regulation 23(2) or (8)(b)(iii) —

makes any statement or furnishes any document which the person knows or has reason to believe is false in a material particular; or

by the intentional suppression of any material fact, furnishes information which is misleading,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both.