(1) A person commits an offence if:
(a) the person intentionally gives information to another person; and
(b) the other person is a relevant entity; and
(c) the information is misleading and the person has knowledge of that circumstance; and
(d) the relevant entity is acting in an official capacity and the person has knowledge of that circumstance.
Maximum penalty: 100 penalty units.
(2) A person commits an offence if:
(a) the person intentionally gives a document to another person; and
(b) the other person is a relevant entity; and
(c) the document contains misleading information and the person has knowledge of that circumstance; and
(d) the relevant entity is acting in an official capacity and the person has knowledge of that circumstance.
Maximum penalty: 100 penalty units.
(3) Strict liability applies to subsections (1)(b) and (2)(b).
(4) It is a defence to a prosecution for an offence against subsection (2) if the person, when giving the document:
(a) draws the misleading aspect of the document to the relevant entity's attention; and
(b) to the extent to which the person can reasonably do so – gives the relevant entity the information necessary to remedy the misleading aspect of the document.
(5) In this section:
"acting in an official capacity", in relation to a relevant entity, means the entity is exercising powers or performing functions under, or otherwise related to the administration of, this Act.
"misleading information" means information that is misleading in a material particular or because of the omission of a material particular.