(1) A person commits a
crime if the person does anything set out in subsection (2) —
(a) in,
or in connection with, a form, declaration or other document required under
this Act; or
(b) in
compliance, or purported compliance, with a requirement under this Act; or
(c) for
any other purpose under this Act.
Penalty for this subsection: imprisonment for 7
years.
Summary conviction penalty for this subsection:
imprisonment for 3 years and a fine of $36 000.
(2) The things to
which subsection (1) applies are making a statement or giving information that
—
(a) the
person knows is false or misleading in a material particular; or
(b)
omits anything without which the statement or information is, to the
person’s knowledge, misleading in a material particular.