152Offence if false or misleading information in audit report or

152 Offence if false or misleading information in audit report or missing information (1) A qualified person commits an offence if: (a) the qualified person intentionally signs a declaration under section 150(b) in relation to an environmental audit report; and (b) the audit report contains false or misleading information or does not contain all relevant information and the qualified person is reckless in relation to that circumstance. Maximum penalty: 500 penalty units or imprisonment for (2) Subsection (1) does not apply if the qualified person when giving the audit report: (a) draws the false or misleading aspect of the document to the CEO's attention; and (b) to the extent to which the qualified person can reasonably do so – gives the CEO the information necessary to remedy the false or misleading aspect of the document.