If any person knowingly and wilfully makes (otherwise than on oath) a statement false in a material particular, and the statement is made —
(a) in a statutory declaration; or
(b) in an abstract, account, balance sheet, book, certificate, declaration, entry, estimate, inventory, notice, report, return, or other document which he is authorised or required to make, attest, or verify, by any ADGM enactment for the time being in force; or
(c) in any oral declaration or oral answer which he is required to make by, under, or in pursuance of any ADGM enactment for the time being in force,
he shall be in contravention of these Regulations and shall be liable to a fine not exceeding level 7 on the standard fines scale.