78False or misleading information

78 False or misleading information (1) A person must not: (a) state anything to an authorised officer the person knows is false or misleading in a material particular; or (b) omit from a statement made to an authorised officer anything without which the statement is, to the person's knowledge, misleading in a material particular. (2) It is enough for a complaint against a person for an offence against subsection (1)(a) or (b) to state that the statement made was false or misleading to the person's knowledge.