72—False or misleading statement
(1) A person must not
make, or cause to be made, a false or misleading statement in relation to the
administration of this Act.
Maximum penalty: $2 500.
(1a) Without limiting
subsection (1), a person must not make, or cause to be made, a false or
misleading statement in an application, return or other document under this
Act.
Maximum penalty: $2 500.
(2) It is a defence to
a charge for an offence under this section that the defendant believed on
reasonable grounds that the statement was true.