4(1)A person shall not, with intent to deceive—
(a)use any document issued for the purposes of section 57 above and this Schedule or of any order made under that section;
(b)have in his possession any document so closely resembling such a document as is described in paragraph (a) above as to be calculated to deceive;
(c)produce, furnish, send or otherwise make use of for purposes connected with that section and this Schedule or any order or direction made or given under that section, any book, account, estimate, return, declaration or other document which is false in a material particular.
(2)A person shall not, in furnishing any information for the purposes of section 57 and this Schedule or of any order made under that section, make a statement which he knows to be false in a material particular or recklessly make a statement which is false in a material particular.