False statutory declarations and other false statements without oath

If any person knowingly and wilfully makes (otherwise than on oath) a statement false in a material particular, and the statement is made– (a) in a statutory declaration; (b) in an abstract, account, application, balance sheet, book, certificate, declaration, entry, estimate, inventory, notice, report, return or 152 other document which he is authorised or required to make, attest, verify or keep or cause to be kept by, under or in pursuance of any Act or other law for the time being in (c) in any oral declaration or oral answer which he is required to make by, under or in pursuance of any Act or other law for the time being in he shall be guilty of a misdemeanour and be liable on conviction thereof to imprisonment for any term not exceeding two years, or to a fine not exceeding five hundred dollars, or to both such fine and term of imprisonment.