law: Indian Post Office Act, 1898 
  64. Penalty for making false declaration 
  Whoever, being
  
  required by this Act to make a declaration in respect of any postal article to
  
  be sent by post or the contents or value thereof, makes in his declaration any
  
  statement which he knows, or has reason to believe, to be false, or does not
  
  believe to be true, shall be punishable with fine which may extend to two
  
  hundred rupees, and, if the false declaration is made for the purpose of
  
  defrauding the Government, with fine which may extend to five hundred rupees.