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False statement offence may attract imprisonment and fine and is treated as non-cognizable under procedural law. The provision makes false statement in any verification under the Chapter or in any submitted account or statement a punishable offence when the person knows, believes, or does not believe it to be true, attracting imprisonment and fine; the offence is declared non-cognizable under the Code of Criminal Procedure, 1973.
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<h1>False statement offence may attract imprisonment and fine and is treated as non-cognizable under procedural law.</h1> The provision makes false statement in any verification under the Chapter or in any submitted account or statement a punishable offence when the person knows, believes, or does not believe it to be true, attracting imprisonment and fine; the offence is declared non-cognizable under the Code of Criminal Procedure, 1973.