(1) A person must not
in an application under section 62E or 62K, in a return under section 62KA, or
in response to a request under section 62P, make a statement or provide
information that the person knows to be false or misleading.
Penalty: $1 500.
(2) A person to whom a
request is made under section 62P must comply with the request.
Penalty: $1 500.
[Section 62Q inserted: No. 36 of 2000 s. 63;
amended: No. 20 of 2021 s. 41.]