Section 19. Penalty for false declaration in certain cases.

Any person who— (i) for the purpose of obtaining an allotment or lease of any evacuee property, makes a declaration or statement which is false or which he either knows or has reason to believe to be false or does not believe to be true, or (ii) furnishes any return, account or information which is material to any of the purposes of this Act and which is false or which he either knows or has reason to believe to be false or does not believe to be true, shall be punishable with imprisonment which may extend to three years, or with fine, or with both.