(1) A person must not give information in complying or purportedly complying with this Act or the regulations that the person knows to be false or misleading in a material particular.
Penalty: 240 penalty units for a natural person;
1200 penalty units for a body corporate.
(2) A person must not produce a document in complying or purportedly complying with this Act or the regulations that the person knows to be false or misleading in a material particular without—
(a) indicating the respect in which it is false or misleading; and
(b) if practicable, providing correct information.
Penalty: 240 penalty units for a natural person;
1200 penalty units for a body corporate.
S. 153(3) inserted by No. 48/2017 s. 25.
(3) An offence against subsection (1) or (2) is an indictable offence.
Note
However, the offence may be heard and determined summarily (see section 28 of the Criminal Procedure Act 2009 ).