Which of the following statements about ${\mathrm{H}}_3{\mathrm{BO}}_3$ is not correct?

Instead of donating -OH group in solution, H₃BO₃ accepts -OH group from water. Therefore, it is weak monobasic.

${\mathrm{H}}_3{\mathrm{BO}}_3+{\mathrm{H}}_2\mathrm{O}\rightleftharpoons \mathrm{B}{\left(\mathrm{OH}\right)}_4^{-}+{\mathrm{H}}^{+}$

Boric acid forms when borax is treated with an acid.

${\mathrm{Na}}_2{\mathrm{B}}_4{\mathrm{O}}_7+2\mathrm{HCl}+5{\mathrm{H}}_2\mathrm{O}\to 2\mathrm{NaCl}+4{\mathrm{H}}_3{\mathrm{BO}}_3$

Boric acid has a layer-like structure in which each BO₃ unit is combined with another BO₃ through hydrogen bonding.

B in H₃BO₃ is electron-deficient, therefore it acts as a weak Lewis acid that can accept a lone pair of electrons. This concludes that statement 1 is incorrect.