35. Submission of false information

Any person who—

evades the provisions of this Act by altering, forging, destroying, mutilating, defacing, concealing, removing or by not submitting, any documents; or

furnishes any information required under any of the provisions of this Act which is false, inaccurate, misleading or contains material errors or omissions, commits an offence and shall, on conviction, be liable to a fine not exceeding five million ringgit or to imprisonment for a term not exceeding ten years or to both.