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42.—(1) If a creditor produces under Rule 36 a statement of claim, account, voucher or other evidence which is false, the creditor shall be guilty of an offence unless the creditor shows that the creditor neither knew nor had reason to believe that the statement of claim, account, voucher or other evidence was false.
(2) A person convicted of an offence under paragraph (1) shall be liable —
(a)on summary conviction—
(i)to a fine not exceeding the statutory maximum;
(ii)to imprisonment for a term not exceeding three months or, if the person has been convicted of an offence inferring dishonest appropriation of property or an attempt at such appropriation, to imprisonment for a term not exceeding six months; or
(iii)to both such a fine and such imprisonment; or
(b)on conviction on indictment to a fine or to imprisonment for a term not exceeding two years or to both.
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