(1) A person commits an offence if:
(a) the person makes a statement in a declaration, knowing that the statement is false or misleading; and
(b) the declaration is served on the trustee of an eligible superannuation plan for the purposes of this Part.
(2) An offence against subsection (1) is punishable by imprisonment for a period of up to 12 months.
(3) Subsection (1) does not apply if the statement is not false or misleading in a material particular.
(4) Subsection (1) does not apply in relation to a declaration if a spouse to which the declaration relates died before the declaration was made.