Prosecution for improper use of National Tax Number [Certificate].—
A person who knowingly or recklessly uses a false National Tax Number 2 [Certificate] including the National Tax Number 3 [Certificate] of another person on a return or other document prescribed or used for the purposes of this Ordinance shall commit an offence punishable with a fine 4 [not exceeding fifty thousand rupees] or imprisonment for a term not exceeding two years, or both.
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