Companies Act, 1973 (Act No. 61 of 1973)

Chapter VIII: Directors

Indemnity and Relief of and Offences by Directors and Others

249. False statements and evidence
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1)Any person who in any statement, return, report, certificate, financial statement or other document required by or for the purposes of any provision of this Act, whether in non-electronic or electronic format, makes a statement which is false in any material particular, knowing it to be false, shall be guilty of an offence.

 

2)Any person who on examination on oath or affirmation in terms of this Act or in any affidavit or deposition in or about any matter arising under this Act willfully gives false evidence, shall be guilty of an offence and liable on conviction to the penalties prescribed by law for perjury.