11AOffences relating to certificates of exemption

11A Offences relating to certificates of exemption

(1) A person shall not: (a) forge a certificate or utter a certificate knowing it to be forged; (b) without lawful authority, alter or sign a certificate; (c) deliver a document (not being a certificate) that purports to be a certificate; or (d) knowingly represent that a certificate is in respect of an account other than the account in respect of which the certificate was issued.

Penalty: $10,000 or imprisonment for 2 years, or both.

(2) In subsection (1), certificate means a certificate of exemption.