Section 21A of the Oaths Act 1900 (NSW) is the criminal offence of Taking and Receiving Statutory Declaration Without Authority and is extracted below.
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21A Penalty for taking and receiving statutory declaration without authority
(1) Any person who, not being by law authorised to take and receive a statutory declaration:
(a) falsely pretends to be so authorised, or
(b) takes and receives a statutory declaration,
shall be guilty of an offence against this section.
(2) Any person who takes and receives a statutory declaration in any capacity in which the person is not by law authorised to act shall be guilty of an offence against this section.
(3) Any person who is guilty of an offence against this section shall on summary conviction before the Local Court be liable to imprisonment for a term not exceeding twelve months or to a penalty not exceeding 2 penalty units.