A person must not—
(a) make a statement to an inspector that the person knows is false or misleading in a material particular; or
(b) omit from a statement made to an inspector any matter or thing without which the statement is, to the knowledge of the person, misleading in a material particular; or
(c) give to an inspector a document containing information that the person knows is false, misleading or incomplete in a material particular without—(i) indicating to the inspector that the document is false, misleading or incomplete and the respect in which the document is false, misleading or incomplete; and(ii) providing correct information to the inspector if the person has, or can reasonably obtain, the correct information.
Penalty—Maximum penalty—50 penalty units.