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38 ::(iii) intentionally or negligently omits any matter or thing in any of the accounts, statements or records without which the account, statement or record is misleading in a material particular, shall be guilty of an offence.

(3) A person who is guilty of an offence under subsection (1) or (2) shall be liable on conviction to a special fine referred to in subsection (4), and—
 * (a) where the person is an individual—to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 2 years or to both; or
 * (b) where the person is not an individual—to a fine not exceeding $10,000.

(4) For the purposes of subsection (3), the special fine is an amount that is equal to 2 times the amount of the gambling duty which has been underpaid in consequence of the offence under subsection (1) or (2), or which would have been so underpaid if the offence had not been detected.

Refusing to give or giving false information

29.—(1) If—
 * (a) a person provides a document or information (whether orally or in writing) to the Commissioner or an enforcement official which the person has been required under section 26(1) or (2) to provide;
 * (b) the document or information is false or misleading in a material particular, or the document or information omits any matter or thing without which the document or information (as the case may be) is misleading in a material particular; and