142Provision of false or misleading documents

#### 142 Provision of false or misleading documents No false or misleading documents (1) A person must not, in compliance with a notice under section 138, produce a document, or a copy of a document, that, to the knowledge of the person, is false or misleading in a material particular. Penalty: Imprisonment for 12 months. Exception (2) Subsection (1) does not apply to a person who produces a document, or a copy of a document, that, to the knowledge of the person, is false or misleading in a material particular if the document or copy is accompanied by a written statement signed by the person or, in the case of a body corporate, by a competent officer of the body corporate: (a) stating that the document or copy is, to the knowledge of the first‑mentioned person, false or misleading in a material particular; and (b) setting out, or referring to, the material particular in which the document or copy is, to the knowledge of the first‑mentioned person, false or misleading.