| http://www.w3.org/ns/prov#value | - PART XIV OFFENCES AND PENALTIES Penalty on making incorrect declarations and on falsifying documents. 138. (1) Any person who {a} makes, orally or in writing, or signs any declaration, certificate or other document required by this Order which is untrue or incorrect in any particular; {b} makes, orally or in writing, or signs any declaration or document, made for consideration of any officer of cu
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