(1) An approved provider must not, in purported compliance with subsection 88-1(1), make a record that is false or misleading in a material particular.
Note: Approved providers have a responsibility under Part 4.3 to comply with this subsection. Failure to comply with a responsibility can result in a sanction being imposed under Part 4.4.
(2) If a person:
(a) in purported compliance with subsection 88-1(1), makes a record of any matter or thing; and
(b) the record is false or misleading in a material particular; and
(c) the record relates to the affairs of an approved provider that is a * corporation, or to the payment of a * subsidy;
the person commits an offence punishable, on conviction, by a fine not exceeding 30 penalty units.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.