Any person who—
| (a) | fails or neglects to furnish, file or submit any declaration or document as and when required by or under this Act; or |
| (b) | without just cause shown, refuses or neglects to furnish any information, documents or thing contemplated in section 14; or |
| (c) | fails to disclose any material fact in the declaration contemplated in sections 6 and 7; |
| (d) | obstructs or hinders any person in the discharge of his or her duties under or in terms of this Act; or |
| (e) | submits or furnishes a false certificate or statement, |
shall be guilty of an offence and liable on conviction to a fine or imprisonment for a period not exceeding 12 months.
