167 Untrue declarations, etc
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

General offences

167  Untrue declarations, etc

(1)     If any person either knowingly or recklessly—

(a)     makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; or

(b)     makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer,

being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, he shall be guilty of an offence under this subsection

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