Jose Dee Kiam, a Chinese citizen born in Macao, having applied with a recruitment agency to work in Kuwait, went to Quezon City Hall to procure a Community Tax Certificate, formerly called Residence Certificate.

He stated therein that his name is Leo Tiampuy, a Filipino citizen born in Binan, Laguna. As he paid for the Community Tax Certificate, Cecille Delicious, an employee in the office recognized him and reported to her boss that the information written in the Community Tax Certificate were all lies. Shortly thereafter, an information was filed against Dee Kiam alias Tiampuy.

(a) An information was filed against Dee Kiam. What crime, if any, may he be indicted for? Why?
(b) The accused moves to quash the information on the ground that it did not allege that he had the obligation to disclose the truth in the Community Tax Certificate; that the same is a useless scrap of paper which one can buy even in the Quiapo underpass and that he had no intent of deceiving anybody. Would you grant the motion to quash? (1992 BAR)