Step 1: Count alkyl groups:
$\text{RNH}_2$ to $\text{RNHR}'$ (1 mole of $\text{R}'\text{X}$), to $\text{RNR}'_2$ (2 moles), to $\text{RNR}'_3^+\text{X}^-$ (3 moles).
Step 2: Compare to the statement:
Statement B says that 2 moles are enough for the quaternary salt. They give only the tertiary stage, so B does not hold.
The other statements match the usual description of the reaction.
Final Answer:
The incorrect statement is B, option (B).
\[ \boxed{\text{B}} \]