Section 7
[(3)Whoever being required under this Act to maintain any records or registers or to furnish any information or return —
7 [(3)Whoever being required under this Act to maintain any records or registers or to furnish any information or return —
(a) fails to maintain such register or record; or
(b) wilfully refuses or without lawful excuse neglects to furnish such information or return; or
(c) wilfully furnishes or causes to be furnished any information or return which he knows to be false; or