82True consideration to be shown

82 True consideration to be shown (1) A person who is a party to a transfer referred to in section 78, a dealing to which section 81 applies or a dealing referred to in section 81A(1) shall not lodge with the Minister: (a) an instrument of transfer; (b) an instrument evidencing the dealing; or (c) an instrument of the kind referred to in section 81(4)(b), that contains a statement relating to the consideration for the transfer or dealing, or to any other fact or circumstance affecting the amount of the fee payable in respect of the transfer or dealing under this Act, being a statement that is, to the knowledge of the person, false or misleading in a material particular. (2) Where a person is found guilty of an offence against subsection (1), the Minister may make a fresh determination of the amount of the fee payable under section 92 in respect of the memorandum relating to the transfer or dealing. (3) Section 91(2) and (3) applies in relation to a determination under subsection (2) as it applies in relation to a determination under section 91(1).