52. Section 96 of the principal Act is amended —
by deleting paragraph (b) of subsection (1) and substituting the following paragraph:
makes any false statement or entry in any return made under this Act or in any notice made under section 76(8);”;
by deleting the comma at the end of paragraph (c) of subsection (1) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:
fails to comply with section 76(8),”; and
by inserting, immediately after the words “this Act” in subsection (3), the words “or notice made under section 76(8)”.