Penalty for false statement in document
104. Whoever, in any return, report, certificate, balance-sheet or other document, required by or for the purposes of any of the provisions of this Act, wilfully makes a statement false in any material particular, knowing it to be false, shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to [ten thousand Taka], or with both.
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Ministry of Law, Justice and Parliamentary Affairs