(1) If, for the purpose of -
(a) obtaining or establishing entitlement to payment of any benefit for himself or for any other person, or
(b) obtaining or establishing entitlement to payment of any benefit for himself or for any other person which is in excess of that which he was entitled to, or
(c) avoiding the making by himself or any other person of any repayment under this Act,
or for any other purpose connected with this Act, any person -
(i) knowingly makes any statement or representation (whether written or verbal) which is to his knowledge false or misleading in any material respect, or knowingly conceals any material fact, or
(ii) produces or furnishes, or causes or knowingly allows to be produced or furnished, any document or information which he knows to be false in a material particular, he shall be guilty of an offence.
(2) An employer or any servant or agent of an employer who aids, abets, counsels or procures an employee in the employment of that employer to commit