Section 103: False claims by officials

Any person who, being employed in the public service in such a capacity as to require
him or to enable him to furnish returns or statements touching any sum payable or
claimed to be payable to himself or to any other person, or touching any other matter
required to be certified for the purpose of any payment of money or delivery of goods
to be made to any person, makes a return or statement touching any such matter
which is, to his knowledge, false in any material particular, is guilty of a felony and is
liable to imprisonment for three years.