(1) A person commits
an offence if the person —
(a)
without reasonable excuse, proof of which is on the person, does not swear an
oath or make an affirmation when required under section 460(3); or
(b)
without reasonable excuse, proof of which is on the person, does not answer a
question or produce a document when directed to do so under section 460(4); or
(c)
without reasonable excuse, proof of which is on the person, does not attend
before the Tribunal as required by a summons served on the person under
section 462; or
(d)
gives an answer to the Tribunal in a proceeding that the person knows is false
or misleading in a material particular; or
(e)
produces a document or provides any other information to the Tribunal in a
proceeding that the person knows is false or misleading in a material
particular —
(i)
without indicating that the document or other information
is false or misleading and, to the extent the person can, how the document or
other information is false or misleading; and
(ii)
if the person has or can reasonably obtain the correct
information — without providing the correct information.
Penalty: a fine of $5 000.
(2) It is enough for a
prosecution notice lodged against a person for an offence under subsection
(1)(d) or (e) to state that the answer, document or information was false or
misleading to the person’s knowledge without stating which.