Related Commentary  

67(1)  A person commits an offence if, without reasonable excuse, he fails to comply with any requirement imposed on him under section 62 or 63.

67(2)  A person commits an offence if, in purported compliance with any requirement imposed on him under section 62 or 63–

(a)he makes a statement which is false or misleading, and

(b)he either knows that it is false or misleading or is reckless as to whether it is false or misleading.

False or misleading”  means false or misleading in a material particular.

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