(1) A person must not make an entry in a document required to be kept under this Act knowing the entry is false or misleading in a material particular.Penalty—Maximum penalty—500 penalty units.Note—If a corporation commits an offence against this provision, an executive officer of the corporation may be taken, under section 393A , to have also committed the offence.
(2) A person of whom a direction or requirement under this Act has been made must not state anything or give a document or thing in response to the direction or requirement that the person knows is false or misleading in a material particular.Penalty—Maximum penalty—500 penalty units.Note—If a corporation commits an offence against this provision, an executive officer of the corporation may be taken, under section 393A , to have also committed the offence.