368Civil penalty provision for false or misleading information

368  Civil penalty provision for false or misleading information  (a) the person gives information in compliance or purported compliance with this Act; and  (b) the person does so knowing that the information:  (i) is false or misleading; or  (ii) omits any matter or thing without which the information is misleading.  (2) Subsection (1) does not apply as a result of subparagraph (1)(b)(i) if the information is not false or misleading in a material particular. Note: A defendant bears an evidential burden in relation to the matter in this subsection (see section 96 of the Regulatory Powers Act).  (3) Subsection (1) does not apply as a result of subparagraph (1)(b)(ii) if the information did not omit any matter or thing without which the information is misleading in a material particular. Note: A defendant bears an evidential burden in relation to the matter in this subsection (see section 96 of the Regulatory Powers Act).  (4) Subsection (1) does not apply if, before the information was given by a person to another person (the official) in compliance or purported compliance with this Act, the official did not take reasonable steps to inform the person that the person may be liable to a civil penalty for contravening subsection (1). Note: A defendant bears an evidential burden in relation to the matter in this subsection (see section 96 of the Regulatory Powers Act).  (5) For the purposes of subsection (4), it is sufficient if the following form of words is used:   “You may be liable to a civil penalty for giving false or misleading information”.