False statement in verification: criminal liability and fine, and the offence is treated as non-cognizable under procedure. Making a false statement in any verification or delivering a false account or statement, known or believed by the person to be false or not believed to be true, attracts criminal liability punishable by imprisonment for a term which may extend to three years and a fine, and the offence is declared non-cognizable under the Code of Criminal Procedure, 1973.