190BProducing false or misleading records to authorised

190B Producing false or misleading records to authorised (a) the person produces a record to an authorised person who is exercising a function under this Act; and (b) the record is false or misleading; and (c) the person knows that the record is false or misleading; and (d) the record is produced in compliance or purported compliance with this Act. Maximum penalty: 100 penalty units, imprisonment for 1 year or

(2) A person commits an offence if— (a) the person produces a record to an authorised person who is exercising a function under this Act; and (b) the record is false or misleading; and (c) the person is reckless about whether the record is false or (d) the record is produced in compliance or purported compliance with 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. (3) Subsections (1) (b) and (c) and (2) (b) and (c) do not apply if the record is not false or misleading in a material particular. Note A defendant has an evidential burden in relation to the matters mentioned in s (3) (see Criminal Code, s 58). (4) Subsections (1) and (2) do not apply to a person who produces a record if the record is accompanied by a signed statement— (a) stating that the record is, to the signing person’s knowledge, false or misleading in a material particular; and (b) setting out, or referring to, the material particular in which the record is, to the signing person’s knowledge, false or misleading. (5) The statement under subsection (4) must be signed by— (a) the person; or (b) if the person who produces the record is a corporation— a competent officer of the corporation.

authorised person includes a person assisting the authorised person.