—(1) Any person —
who refuses or neglects to comply with or acts in contravention of any of the provisions of these Rules;
who, being a person required under these Rules to furnish any statement or information to the Controller, makes or gives any statement or information which is false, misleading or inaccurate in any material particular; or
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.
(2) Any person who knowingly and wilfully aids, abets, procures or instigates the commission of an offence under this rule shall be guilty of an offence and shall be liable on conviction to be punished with the punishment provided for the offence.