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Section 123
<br> to assist inspector
If a person gives a false statement, fails to submit the details or documents or other items required to be submitted according to section 122, fails to answer the questions asked by the inspector, or fails to provide the information requested by the inspector for the purpose of investigation, the inspector may file a complaint report on the matter in writing before the court.
(2) If a complaint report is received in accordance with sub-section (1), the court may punish a person as deemed appropriate in accordance with section 162, if the court finds a person guilty according to the prevailing law.