97Penalty for making false statements etc.

#### 97 Penalty for making false statements etc. (1) A person is liable to a penalty if: (a) the person: (i) makes a false statement to a taxation officer; or (ii) makes a false statement to someone who is not a taxation officer, for a purpose in connection with the operation of the sales tax law; (whether or not the person making the statement knows that it is a false statement); and (b) the tax properly payable by the person making the statement, or by the person to whom the statement is made, exceeds the tax that would have been calculated on the assumption that the statement was not a false statement. > Note: \[An example of a statement covered by subparagraph (1)(a)(ii) is a false statement that a lessee of goods makes to the lessor about the lessee’s intended use of the goods.\] (2) The amount of the penalty is double the excess specified in paragraph (1)(b). (3) In this section: > false statement means a statement (whether made orally, in a document or in any other way) that: (a) is false or misleading in a material particular; or (b) omits any matter or thing without which the statement is misleading in a material particular; but does not include a statement made in a document produced under paragraph 108(1)(c). > taxation officer means a person who is exercising powers, or performing functions, under or in connection with the sales tax law.