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[114AA. Penalty for use of false and incorrect material.--If a person knowingly or intentionally
makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which
is false or incorrect in any material particular, in the transaction of any business for the purposes of this
Act, shall be liable to a penalty not exceeding five times the value of goods.]
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1. Ins. by Act 29 of 2006, s. 27 (w.e.f. 13-7-2006).