190AMaking false or misleading statements to authorised

190A Making false or misleading statements to authorised (a) the person makes a statement (whether orally, in a document or in any other way); and (b) the statement is false or misleading; and (c) the person knows that the statement— (i) is false or misleading; or (ii) omits anything without which the statement is false or (d) the statement is made to an authorised person who is exercising a function under this Act. Maximum penalty: 100 penalty units, imprisonment for 1 year or (2) Absolute liability applies to subsection (1) (d). (3) A person commits an offence if— (a) the person makes a statement (whether orally, in a document or in any other way); and (b) the statement is false or misleading; and (c) the person is reckless about whether the statement— (i) is false or misleading; or (ii) omits anything without which the statement is false or

(d) the statement is made to an authorised person who is exercising a function under this Act. Note If recklessness is a fault element for a physical element of an offence, proof of intention, knowledge or recklessness satisfies the fault element. (4) Absolute liability applies to subsection (3) (d). (5) Subsections (1) (b), (1) (c) (i), (3) (b) and (3) (c) (i) do not apply if the statement is not false or misleading in a material particular. (6) Subsections (1) (b), (1) (c) (ii), (3) (b) and (3) (c) (ii) do not apply if the omission does not make the statement false or misleading in a material particular. Note A defendant has an evidential burden in relation to the matters mentioned in s (5) and s (6) (see Criminal Code, s 58). (7) In this section: authorised person includes a person assisting the authorised person.