Section 24A

A person who makes or causes to be made, orally or in writing, or signs or furnishes, any declaration, return, certificate or other document or information required under this Act which is false, inaccurate or misleading in any material particular commits an offence and shall be liable on conviction to a fine not exceeding fifteen thousand ringgit or to imprisonment for a term not exceeding two years or to both and, for a second or subsequent offence to a fine not exceeding twenty-five thousand ringgit or to imprisonment for a term not exceeding five years or to both.