Finance Act, 2001
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False evidence, punishment as for perjury. |
132.—If any person in any proceedings under section 126 or 127, on any examination on oath, or in any affidavit or deposition authorised by the statutes which relate to the duties of excise, wilfully and corruptly gives false evidence, or wilfully and corruptly swears any matter or thing which is false or untrue, that person shall be guilty of an offence and on conviction be subject and liable to such punishment as persons convicted of perjury are subject and liable to. |