If any person,—
(a)makes any claim for any payment under this Act, knowing or having reason to believe that such claim is false or without any basis; or
(b)when required under this Act so to do,—
(i)omits or fails to produce any register or record of the Company; or
(ii)makes any statement of furnishes any information which is false in any material particular and which he knows or believes to be false or does not believe to be true; or
(c)makes any such statement as aforesaid in any book, account, record, register, return or other document,
he shall be punishable with imprisonment for a term which may extend to two years, or with fine which may extend to two thousand rupees, or with both.