177False or misleading entries in records and registers

#### 177 False or misleading entries in records and registers 177 False or misleading entries in records and registers > > (1) A person who is required by this Regulation to keep any record or register must not make any entry in the record or register that the person knows to be false or misleading in a material particular. > > > (2) A person must not make any alterations, obliterations or cancellations in a record or register required by this Regulation, but may correct any mistake in any entry by making a marginal note or footnote and by initialling and dating it. > > Maximum penalty—20 penalty units or imprisonment for 6 months, or both. > > Note. > > Section 307A of the [Crimes Act 1900](/view/html/inforce/current/act-1900-040) creates the offence of providing false or misleading information in certain circumstances. The offence carries a maximum penalty imprisonment for 2 years, or 200 penalty units, or both.