Penalties for fraudulent certificate or statement etc. Penalties for fraudulent certificate or statement etc. Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 15 para. 32(3A) inserted by Regulation of Care (Scotland) Act 2001 Sch. 3 para. 24(3)(b)(i)(ii) 44Paragraph 44 Penalties for fraudulent certificate or statement etc.