(1) A person commits an offence if:
(a) the person is given a production notice under section 113A; and
(b) the person gives or shows a TPS officer a document in compliance or purported compliance with the notice; and
(c) the document is false or misleading in a material particular.
Penalty: Imprisonment for 12 months.
(2) Subsection ( 1) does not apply to a person if the document is accompanied by a written statement signed by the person:
(a) stating that the document is, to the person's knowledge, false or misleading in the material particular concerned; and
(b) setting out or referring to the material particular.
Note: A defendant bears an evidential burden in relation to the matter in subsection ( 2): see subsection 13.3(3) of the Criminal Code .