119AOffence to knowingly make or furnish false or misleading statements or documents

119A Offence to knowingly make or furnish false or misleading statements or documents A person must not, in making, keeping or furnishing any record, return, account or any other information or document under this Act— S. 119A(a) amended by No. 21/2011 s. 8(2)(b). (a) make a statement or furnish a document that he or she knows is false or misleading in a material detail; or S. 119A(b) amended by No. 21/2011 s. 8(2)(c). (b) fail to include any material matter in the record, return, account or information or other document with the knowledge that the failure will cause the record, return, account or information or other document to be false or misleading. 1. Level 7 imprisonment (2 years maximum), a fine of 240 penalty units or both. S. 119B inserted by No. 108/2003 s. 7.