Section 105
False declaration
―(1) Any person who makes, orally or in writing, signs or furnishes any declaration, return, certificate or other documents or information required under this Ordinance which is untrue, inaccurate or misleading in any particular, shall be guilty of an offence and shall, upon conviction, be punished with―
(a)
where such person is an individual, a fine of not less than twenty-five thousand ringgit and not exceeding one hundred and fifty thousand ringgit or to imprisonment not exceeding seven years or to both; or
(b)
where such person is a body corporate, a fine of not less than two hundred and fifty thousand ringgit and not exceeding one million ringgit.
(2)
Any person who―
(a)
without lawful authority alters, forges, mutilates or defaces any certificate or registration; or
(b)
knowingly makes use of any certificate or registration which has been so altered, forged, mutilated or defaced,
70 CAP.
shall be guilty of an offence and shall, upon conviction, be punished with―
(i)
where such person is an individual, a fine of not less than twenty-five thousand ringgit and not exceeding one hundred and fifty thousand ringgit or to imprisonment not exceeding seven years or to both; or
(ii)
where such person is a body corporate, a fine of not less than two hundred and fifty thousand ringgit and not exceeding one million ringgit.