26WOffence to give false or misleading information

26W Offence to give false or misleading information A person must not— (a) give information to an inspector under this Division that the person believes to be false or misleading in any material particular; or (b) produce a document to an inspector under this Division that the person knows to be false or misleading in a material particular without indicating the respect in which it is false or misleading and, if practicable, providing correct information. S. 26WA inserted by No. 2/2008 s. 60(Sch. item 13.1). 26WA Powers of court if requirement to produce information not complied with (1) If the Director is satisfied that a person has, without reasonable excuse, failed to comply with a requirement under section 26G, the Director may certify that failure to a court. (2) Subject to subsection (3), if an inspector is satisfied that a person has, without reasonable excuse, failed to comply with a requirement of the inspector under section 26D, 26E, 26G or 26T, the inspector may certify that failure to a court. (3) The inspector cannot certify a failure to a court under subsection (2) if the person to whom the failure relates has been charged with an offence against section 26U. (4) If the Director or an inspector so certifies under subsection (1) or (2), the court may inquire into the case and may order the person to comply with the requirement within the period specified by the court. (5) If a proceeding is brought under this section in relation to a failure to comply with a requirement, a person to whom the failure relates cannot be charged with an offence against section 26U in respect of that failure. S. 26X inserted by No. 93/2001 s. 36, amended by Nos 79/2006 s. 83, 21/2012 s. 239(Sch. 6 items 41.4, 41.5).