24False statement, or information, that donor is not a foreign donor

24 False statement, or information, that donor is not a foreign donor

A person must not make a statement, or provide appropriate donor information, in relation to a gift if –

(a) the statement or information is for the purposes of section 21(2)(a) , section 21(2)(b)(i) , section 22(2)(a) or section 22(2)(b)(i) ; and

(b) the person knows, or ought to have known, that the statement or information is false.

Penalty:  Fine not exceeding 200 penalty units or imprisonment for a term not exceeding 2 years, or both.