46Penalty for making false statements

##### 46 Penalty for making false statements (1) You are liable to a penalty if you make a false statement: (a) to a tax officer; or (b) to another entity who is not a tax officer, for a purpose in connection with the operation of the GST law; (whether or not you know that it is a false statement) and either of these cases applies: (c) the net amount or amount of GST properly payable by you, or by the other entity, exceeds the net amount or amount of GST that would have been payable if the statement was not false; (d) the net amount or amount of GST that would have been payable, if the statement was not false, to you or to the other entity exceeds the net amount or amount of GST properly payable to you or to the other entity. (2) The amount of the penalty is double the excess. (3) In this section: > false statement means a statement (whether made orally, in a document or in any other way) that: (a) is false or misleading in a material particular; or (b) omits any matter or thing without which the statement is misleading in a material particular; but does not include a statement made in a document produced under paragraph 65(1)(c). > tax officer means a person who is exercising powers, or performing functions, under or in connection with the GST law.