(1) A person commits an offence if:
(a) the person intentionally gives information to another person; and
(b) the other person is an inspector; and
(c) the information is misleading and the person has knowledge of that circumstance; and
(d) the inspector is acting in an official capacity and the person has knowledge of that circumstance.
Maximum penalty: 200 penalty units or imprisonment for 2 years.
(2) A person commits an offence if:
(a) the person intentionally gives a document to another person; and
(b) the other person is an inspector; and
(c) the document contains misleading information and the person has knowledge of that circumstance; and
(d) the inspector is acting in an official capacity and the person has knowledge of that circumstance.
Maximum penalty: 200 penalty units or imprisonment for 2 years.
(3) Strict liability applies to subsections (1)(b) and (2)(b).
(4) It is a defence to a prosecution for an offence against subsection (1) or (2) if the defendant, when giving the information or document:
(a) draws the misleading aspect of the information or document to the inspector's attention; and
(b) to the extent to which the person can reasonably do so – gives the inspector the information necessary to remedy the misleading aspect of the information or document.
Note for subsection (4)
The defendant has an evidential burden in relation to the matters mentioned (see section 43BU of the Criminal Code).