| http://www.w3.org/ns/prov#value | - (3) If any person in any return, report, certificate, balance sheet or other documents required by or for the purpose of any of the provisions of these Regulations wilfully makes a statement false in any material particular, knowing it to be false, he shall be liable on summary conviction to imprisonment for a term not exceeding 12 months or, at the discretion of the court, to a fine not exceeding
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