A person commits an offence if—
(a) the person makes a mandatory report; and
(b) the report contains information or allegations that are false or misleading in a material particular; and
(c) the person knows that the information or allegations—
(i) are false or misleading in a material particular; or
(ii) omit anything without which the information or allegations are false or misleading in a material particular.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.