21. Every person who, in a return, certificate, general balance-sheet or other document required by or for the purposes of this act, knowingly makes a false declaration on an important point, shall be liable, in addition to any other penalty which he may legally incur, to a fine of not more than $1 000 and, on failure to pay such fine, to imprisonment for not more than three months.
R. S. 1964, c. 283, s. 21.