27AOffences

27A Offences

(3) A person shall not: (a) under section 18 or 20A give information, or in an application or request under this Act make a statement (other than under section 18), that, to his knowledge, is false or misleading in a material particular; or (b) give information to another person if: (i) the information is, to his knowledge, false or misleading in a material particular; and (ii) the person believes, or has reasonable grounds for believing, that the information will be included, or serve as a basis for information that will be included, in an application, notice or request under this Act.

Penalty: $2,000 or imprisonment for 12 months, or both.

(4) For the purposes of subsection (3), an estimate of an amount shall be taken to be false to the knowledge of the person making the estimate if, at the time when the estimate is made, the person does not believe, or has no reasonable grounds for believing, that the estimate is a fair estimate.