26. Forgery of certificates, false or misleading information, statement or document

If any person —

forges or counterfeits any document or certificate required by the Board for the purposes of this Act;

gives any information required by the Board for the purposes of this Act knowing it to be false in any material particular; or

obtains any financing, incentive or grant from the Fund under this Act by means of any false or misleading statement or any document that is false or misleading in any material particular,the person 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 6 months or to both.