55Offence to make false or misleading statements or produce false or misleading documents or other things

55 Offence to make false or misleading statements or produce false or misleading documents or other things (1) A person must not make a statement to the Auditor-General or an authorised person that the person knows to be false or misleading in a material particular. See section 314 of the **Crimes Act 1958** in relation to perjury and section 254 of that Act in relation to the destruction of evidence. (2) A person must not produce a document or other thing to the Auditor-General or an authorised person that the person knows to be false or misleading in a material particular unless the person— (a) indicates to the Auditor-General or authorised person the respect in which it is false or misleading; and (b) to the extent practicable, provides the correct information. Pt 8 (Headings and ss 56–65) inserted by No. 12/2019 s. 9.