(1) A person commits an offence if the person gives an official a document containing information the person knows is false or misleading.
Maximum penalty—$10000.
(2) Subsection (1) does not apply if the person, when giving the document—
(a) tells the official how information contained in the document is false or misleading; and
(b) if the person has the correct information—gives the correct information.
(3) A person commits an offence if the person—
(a) gives an official a document containing information that is false or misleading; and
(b) is reckless as to whether information contained in the document is false or misleading.
Maximum penalty—$8000.
(4) Subsections (1) and (3) apply even if the document was not given in response to, or in purported compliance with, a direction or requirement under this Law.
(5) In a proceeding for an offence against subsection (1) or (3), it is enough for a charge to state that the information was ‘false or misleading', without specifying whether it was false or whether it was misleading.
(6) In this section—
"official" includes—
(a) TCA exercising a function under Chapter 7; and
(b) a person exercising a function under this Law under the direction or authority of an official.