COMPANIES ACT - 1963 (ACT 179)

    Section - 321 - Penalty for False Statements

    (1) If any person in any return, report, certificate, account, or other document required under any provision of this Code to be sent to the Registrar wilfully makes a statement false in any particular, knowing it to be false, he shall be guilty of an offence, and shall be liable on conviction to imprisonment for a term not exceeding two years, or to a fine not exceeding one thousand pounds or to both such imprisonment and fine.

    (2) Nothing in this section shall affect the liability of any body corporate or other person under any other section of this Code or other enactment; but the penalties imposed by this section shall be alternative, and not additional to any penalties imposed by such other section or enactment.