| a) | steals or willfully destroys, conceals, falsifies or damages any document purporting to be a will; or |
| b) | willfully makes any false inventory under this Act; or |
| c) | willfully submits to or lodges with a Master any false account under this Act; |
| d) | willfully makes any false valuation for the purposes of this Act; or |
| e) | when being interrogated under oath under section 32, makes, relative to the subject in connection with which he or she is interrogated, any statement whatever which he or she knows to be false or which he or she does not know or believe to be true; or |
| f) | being an executor willfully distributes any estate otherwise than in accordance with the provisions of section 35 (12) , or of the relevant will; or |
| i) | contravenes or fails to comply with the provisions of sections 7(1) or (2) , section 35 (8) , section 41 (1) , section 54 (5) or of the last-mentioned section as applied by section 85 , or with any notice under section 7(3) or any direction under section 28(6) or of the last-mentioned section as applied by section 85 , or fails without reasonable excuse to comply with a notice under section 32 (1) (b) , or, having appeared in answer to such notice, refuses to take the oath or to submit to examination or to answer fully and satisfactorily any lawful question put to him, |
shall be guilty of an offence and liable on conviction—
| i) | in the case of an offence referred to in paragraph (a), to a fine or to imprisonment for a period not exceeding seven years; |
| ii) | in the case of an offence referred to in paragraph (b), (c), (d) or (e), to a fine or to imprisonment for a period not exceeding five years; |
| iii) | in the case of an offence referred to in paragraph (f) or (g), to a fine or to imprisonment for a period not exceeding twelve months; |
| iv) | in the case of an offence referred to in paragraph (h), to a fine or to imprisonment for a period not exceeding six months; and |
| v) | in the case of an offence referred to in paragraph (i), to a fine or to imprisonment for a period not exceeding three months. |
| 2) | The court convicting any person for failure to perform any act required to be performed by him by or under this Act may, in addition to any penalty which it imposes, order such person to perform such act within such period as the Court may fix. |
