141. Penalty for forgery of certificate or declaration

Any person who —

knowingly and wilfully makes or assists in making or procures to be made, a false or fraudulent declaration of survey or certificate; or

forges, assists in forging, procures to be forged, fraudulently alters, assists in fraudulently altering or procures to be fraudulently altered, any such declaration or certificate or anything contained in, or any signature to, any such declaration or certificate,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 2 years.[158