28False or misleading information, documents or statements

28  False or misleading information, documents or statements   A person must not give information, produce a document or make a statement to an officer of the scheme if the person knows, or is reckless as to whether, the information, document or statement is false or misleading in a material particular. Note: This section is a civil penalty provision. Conduct prohibited by this section may also be an offence against the Criminal Code (see sections 136.1, 137.1 and 137.2 of the Code). Civil penalty: 60 penalty units.