(1) A person commits an offence if:
(a) the person gives information to an another person; and
(b) the other person is an authorised officer; and
(c) the person knows the information is misleading; and
(d) the person knows the authorised officer is acting in an official capacity.
Maximum penalty: 400 penalty units or imprisonment for 2 years.
(2) A person commits an offence if:
(a) the person gives a document to an another person; and
(b) the other person is an authorised officer; and
(c) the person knows the document contains misleading information; and
(d) the person knows the authorised officer is acting in an official capacity.
Maximum penalty: 400 penalty units or imprisonment for 2 years.
(3) Strict liability applies to subsections (1)(b) and (2)(b).
(4) Subsection (2) does not apply if the person, when giving the document:
(a) draws the misleading aspect of the document to the attention of the authorised officer; and
(b) to the extent to which the person can reasonably do so – gives the authorised officer the information necessary to remedy the misleading aspect of the document.
(5) In this section:
"misleading information" means information that is misleading in a material particular or because of the omission of a material particular.