10 False documents and false statements.U.K.
(1)If, with intent to deceive, any person—
(a)uses any document issued for the purposes of this Part of this Act or of any order made under this Part of this Act; or
(b)has in his possession any document so closely resembling such a document as aforesaid as to be calculated to deceive; or
(c)produces, furnishes, sends or otherwise makes use of, for purposes connected with this Part of this Act or any order or direction made or given under this Part of this Act, any book, account, estimate, return, declaration or other document which is false in a material particular,
he shall be guilty of an offence against this Part of this Act.
(2)If, in furnishing any information for the purposes of this Part of this Act or of any order made under this Part of this Act, any person makes any statement which he knows to be false in a material particular, or recklessly makes any statement which is false in a material particular, he shall be guilty of an offence against this Part of this Act.