False statements

Any person who– (a) causes or permits to be included in any book or document provided or produced to the Minister, the Supervisor, or to an inspector appointed under the provisions of section 25 of this Act, a statement which he knows to be false in a material particular; or (b) in purported compliance with any provision of this Act or a requirement imposed under any such provision, provides information which he knows to be false in a material particular or recklessly provides information which is false in a material particular, commits an offence against this Act.