Penalty for giving false information or false returns
50. (1) Whoever gives information to the authorised person which he may require or ask for in the course of his duty and which such person either knows, or has reason to believe, to be false shall be punished with imprisonment for a term which may extend to six months, or with fine which may extend to [five thousand Taka], or with both.
(2) Whoever, being required by or under this Ordinance so to do, submits a return which is false in material particulars, shall be punished with fine which may extend to [five thousand Taka], and, for the second or subsequent offence, with imprisonment for a term which may extend to one year and also with fine.
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