Article 10 False statutory declarations and other false unsworn statementsC1
Any person who knowingly and wilfully makes (otherwise than on oath) a statement which is false in a material particular—
(a)
in a statutory declaration; or
(b)
in an abstract, account, balance sheet, book, certificate, declaration, entry, estimate, inventory, notice, report, return, or other document which he is authorised or required to make, attest, or verify, by any enactment; or
(c)
in any oral declaration or oral answer which he is required to make by, under, or in pursuance of, any enactment,
shall be guilty of an offence and liable on conviction on indictment to imprisonment for a term not exceeding two years, or to a fine, or to both.