Section 10. False statements.

- If any person,- (i) when required by any order made under Section 6 to make any statement or furnish any information or statistics, makes any statements or furnishes any information or statistics which is false in any material particular and which he knows or has reasonable cause to believe, to be false, or which he does not believe to be true, or (ii) makes any such statement as aforesaid in any books, account, record, declaration, return or other document which he is required by any such order to maintain or furnish, he shall be publishable with imprisonment for a term which may extend to three years, or with fine, or with both.