Section 268 Forgery, false statements etc
A person commits an offence if the person—
makes, in a relevant document, an entry or statement which is false; and
does so knowing that the entry or statement is false or being reckless as to whether it is false.
A person commits an offence if—
with intent to deceive, the person makes use of an entry or statement in a relevant document;
the entry or statement is false; and
the person knows it to be false.
In this section “relevant document” means any of the following—
a statement of incapacity for the purposes of section 13;
a relevant certificate (as defined by section 18) for the purposes of section 16 or 17 (second opinions);
a report under section 39 or any provision of Schedule 1, 2 or 3 (medical reports etc);
an application under Schedule 1, an authorisation granted by a panel under that Schedule, or an extension by a panel of such an authorisation;
an application under paragraph 4 of Schedule 4 (application for registration of lasting power of attorney);
a report under any provision of Part 10 (criminal justice).
A person guilty of an offence under this section is liable—
on summary conviction, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum or both;
on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine or both.
The Department may by regulations amend subsection (3).