28. If any person,-(a) when required by any order made under this Ordinance to make any statement or furnish any information, makes any statement or furnishes any information which is false in any material particular and which he knows or has reasonable cause to believe to be false or does not believe to be true, or(b) makes any such statement as aforesaid in any book, account, record, declaration, return or other document which he is required by any such order to maintain or furnish, or(c) maintains double sets of books, accounts or any other records, in which the entries are not identical,he shall be punishable with imprisonment for a term which may extend to three years or with fine or with both.