28 PART XIII - MISCELLANEOUS 47. Offences (1) Any person who, knowingly and with intent to defraud, creates, publishes or otherwise makes available a certificate in breach of section 23, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 5 years. (2) Any person who knowingly misrepresents to a certification authority his identity or authorisation for the purpose of requesting for a certificate or for suspension or revocation of a certificate, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 5 years. (3) Any subscriber who, for the purposes of obtaining a certificate (a) makes any inaccurate or incomplete statement; (b) gives any incorrect or false information; or (c) makes any material misrepresentation, to a certification authority shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 12 months. (4) Any person who contravenes section 41 shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 12 months. (5) Any person who fails to comply with any direction under section 43 shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 12 months. (6) Any person who obstructs the lawful exercise of the powers of the Controller or any authorised officer under section 45(1)(a) or who fails to comply with a request under section 45(1)(b) shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees and to imprisonment for a term not exceeding 12 months.