Fault - based offence
(1) A person commits an offence if:
(a) the person is given a notice under section 45AB; and
(b) the person gives information, or produces a document, in compliance or purported compliance with the notice; and
(c) the information or document is false or misleading in a material particular.
Note: For the liability of an executive officer of a body corporate, see sections 54B and 54BA.
Penalty: Imprisonment for 12 months or 1,000 penalty units, or both.
Strict liability offence
(2) A person commits an offence of strict liability if:
(a) the person is given a notice under section 45AB; and
(b) the person gives information, or produces a document, in compliance or purported compliance with the notice; and
(c) the information or document is false or misleading in a material particular.
Civil penalty provision
(3) A person contravenes this subsection if:
(a) the person is given a notice under section 45AB; and
(b) the person gives information, or produces a document, in compliance or purported compliance with the notice; and
(c) the information or document is false or misleading in a material particular.
Maximum civil penalty:
(a) for an individual--5,000 penalty units; and
(b) for a body corporate--50,000 penalty units.