A person must not –

(a) make a claim for reimbursement under this Division that is false or misleading; or

(b) fraudulently do, or omit to do, any act for the purpose of obtaining reimbursement under this Division.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 3 250 penalty units; or

(b) an individual, a fine not exceeding 750 penalty units or a term of imprisonment not exceeding 24 months, or both.