(1) A person commits an offence if:
(a) the person damages, destroys, alters, conceals or falsifies a document; and
(b) the document is created, retained or issued for the purposes of this Act, or for purposes that include the purposes of this Act.
Penalty: 7 years imprisonment or 2,000 penalty units, or both.
Note: For the liability of an executive officer of a body corporate, see sections 54B and 54BA.
(2) Strict liability applies to paragraph (1)(b).
Note: For strict liability, see section 6.1 of the Criminal Code .