132False or misleading statements or records provided to Authority or officials

132 False or misleading statements or records provided to Authority or officials

(1)  A person must not make a statement to the Competent Authority or to an authorised officer who is exercising a power under this Act that the person knows, suspects or reasonably ought to know is false or misleading in a material particular.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 420 penalty units; or

(b) an individual, a fine not exceeding 85 penalty units.

(2)  A person must not give a record to the Competent Authority or to an authorised officer who is exercising a power under this Act that the person knows, suspects or reasonably ought to know is false or misleading in a material particular.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 420 penalty units; or

(b) an individual, a fine not exceeding 85 penalty units.

(3)  Subsection (2) does not apply if, at the time the person gave the record to the Competent Authority or officer, the person informed the Authority or officer that the record was false or misleading in a material particular and specified in what respect it was false or misleading.

(4)  In this section –

authorised officer includes a person who is assisting an authorised officer or police officer.