Section 123: False returns.

Any person who makes, either knowingly or recklessly, any statement which is false in any material particular in any return, claim or other document which is requested or authorised to be made by or under the provisions of this Act, shall be guilty of an offence and shall be liable on conviction to imprisonment for a period not exceeding 4 months or to a fine not exceeding N100 or to both such imprisonment and fine.