(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.
Maximum penalty--500 penalty units.
(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.
Maximum penalty--500 penalty units.