50Inclusion of false or misleading information

#### 50 Inclusion of false or misleading information 50 Inclusion of false or misleading information > A person must not— > > > (a) make a record required to be made by a taxation law that comprises or contains matter that the person knows is false or misleading in a material particular, or > > > (b) include in a record required to be made or kept by a taxation law matter that the person knows is false or misleading in a material particular. > > Maximum penalty— > > > (a) 500 penalty units for a first offence, or > > > (b) 1,000 penalty units for a second or subsequent offence. > > Note. > > An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121. > > **s 50:** Am 2012 No 97, Sch 1.40 \[5\]; 2023 No 18, Sch 9\[7\].