Penalty for false entries in records, producing false records or giving false information

Any person who, (a) makes or causes to be made or knowingly allows to be made any entry in a record required by this Part to be kept by employers, which he knows to be false in a material particular; or (b) for purposes connected with this Part, produces or furnishes, or causes or knowingly allows to be produced or furnished, any wages sheet, record, list or information which he knows to be false in a material particular, commits an offence and is liable on summary conviction to a fine of five hundred dollars or to imprisonment for six months, or to both such fine and term of imprisonment.