A person must not, in response to a request under this Division—
(a) give information that the person knows to be false or misleading in a material detail; or
(b) produce a document that the person knows to be false or misleading in a material detail without indicating the respect in which it is false or misleading and, if practicable, providing correct information.
Penalty: In the case of a natural person, 60 penalty units;
In the case of a body corporate, 300 penalty units.