A person is guilty of an offence if:

(a)

the person answers a question asked by an authorised officer or gives a document to, or makes a document available for examination by, the Secretary or an authorised officer; and

(b)

the answer or the document is false or misleading in a material particular; and

(c)

the person knows that the answer or document is false or misleading in that particular.

Maximum penalty: Imprisonment for 12 months.

Note: Subsection 4B(2) of the Crimes Act 1914 allows a court that convicts an individual of an offence to impose a fine instead of, or in addition to, a term of imprisonment. The maximum fine that a court can impose on the individual is worked out by multiplying the maximum term of imprisonment (in months) by 5, and then multiplying the amount of a penalty unit by the resulting number. The amount of a penalty unit is stated in section 4AA of that Act.