Revised Laws of Saint Lucia (2021)

10.   Offences and penalties

1.  

   (1)   Any person who with intent to deceive or to evade any of the provisions of this Act makes, produces, or furnishes, or causes to be made, produced or furnished or otherwise makes use of any book, account, estimate, return or other document which is false in a material particular is liable on summary conviction to a fine not exceeding $500.

1.  

   (2)   If any person in furnishing any information for the purposes of this Act or any rules made thereunder makes any statement which he knows to be false in a material particular, or recklessly makes any statement which is false in a material particular, he or she is liable on summary conviction to a fine not exceeding $500.