Chapter IX
PENALTIES AND OFFENCES
Other offences
Giving false account of goods
106. If a person requested under section 58 to give an account with respect to any goods gives an account which is materially false, he and, if he is not the owner of the goods, the owner also shall be punished with fine which may extend to ten Taka for every maund or part of a maund of the goods, and the fine shall be in addition to any rate or other charge to which the goods may be liable.
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Ministry of Law, Justice and Parliamentary Affairs
