(1) A person must not
give false or misleading information to —
(a) an
authorised officer who is carrying out a function under this Act; or
(b) any
person pursuant to a requirement under this Act to provide information or
produce a record or other document to that person.
Penalty for this subsection: a fine of $10 000.
(2) For the purposes
of subsection (1), a person gives false or misleading information if the
person does one or more of the following —
(a)
states anything that the person knows is false or misleading in a material
particular;
(b)
omits from a statement anything without which the statement is, to the
person’s knowledge, misleading in a material particular;
(c)
gives or produces any record or other document that —
(i)
the person knows is false or misleading in a material
particular; or
(ii)
omits anything without which the record or other document
is, to the person’s knowledge, misleading in a material particular.
[Section 254 inserted: No. 14 of 2019 s. 10.]