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24.—(1) A person who, in any document made, served or lodged under this Act—
(a)makes a statement which he knows to be false; or
(b)recklessly makes a statement which is false,
is guilty of an offence and is liable on summary conviction to a fine not exceeding level 4 on the standard scale.
(2) For the purposes of subsection (1) a statement is made recklessly if it is made regardless of whether it is true or false, whether or not the person making it had reasons for believing that it might be false.
(3) In this section “false” means false to a material degree.
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