Any person who, being employed in the public service in such a capacity as to require the person or to enable the person to furnish returns or statements touching any remuneration payable or claimed to be payable to himself, herself or to any other person, or touching any other matter required by law to be certified for the purpose of any payment of money or delivery of goods to be made to any person, makes a return or statement touching any such matter which is, to the person’s knowledge, false in any material particular, is guilty of a misdemeanour, and is liable to imprisonment for 3 years.