Section 79 of the Act of 1995 is hereby amended -
(a) in subsection (1) by the insertion of "28(5)," before "30", and
(b) by the deletion of subsection (7) and the substitution of the following subsection:
"(7) A person who, in purported compliance with any provision of this Act or any regulation made thereunder -
(a) provides an answer or explanation, makes a statement or produces, lodges or delivers any return, report, certificate, balance sheet or other document false in a material particular, knowing it to be false, or
(b) recklessly provides an answer or explanation, makes a statement or produces, lodges or delivers any return, report, certificate, balance sheet or other document false in a material particular, or
(c) knowingly withholds or omits information,
shall be guilty of an offence.".