Offences, Notices, &c.
40 Penalties for falsification.
If any person wilfully makes, orders, or allows to be made any entry or erasure in, or omission from a collecting book or premium receipt book, with intent to falsify that book, or to evade any of the provisions of this Act, he shall be liable on summary conviction to imprisonment. . . F1 for a term not exceeding three months or to a fine not exceeding F2level 3 on the standard scale or to both such imprisonment and fine.