Any person who knowingly (a) falsifies the Taxpayer's records or (b) makes any false statement affecting any declaration certificate required for the purposes of this Decree shall be guilty of an offence against this Decree and on conviction shall be liable to imprisonment for a period not exceeding two years or to a fine or to both such imprisonment and fine.

If the records of any Taxpayer have been so falsified or if any false statement has been so made affecting the declaration or certificate of such Taxpayer, then the Taxpayer shall be guilty of an offence against this Decree and on conviction shall be liable to a fine.