Section 16Part 3 — Offences
False claims by public officers
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A public officer who —
is employed in such a capacity as to require that public officer or enable that public officer to furnish returns or statements relating to any sum payable or claimed to be payable to themselves or to any other person, or relating to any other matter required to be certified for the purpose of any payment of money or delivery of goods to be made to any person; and
makes a return or statement relating to any such matter which is, to that public officer's knowledge, false in any material particular,
commits an offence.