55Knowingly giving false or misleading information

#### 55 Knowingly giving false or misleading information 55 Knowingly giving false or misleading information > A person must not— > > > (a) make a statement, orally or in writing, to a tax officer, or > > > (b) give information, orally or in writing, to a tax officer, > > knowing that it is false or misleading in a material particular. > > Maximum penalty— > > > (a) 500 penalty units for a first offence, or > > > (b) 1,000 penalty units or 2 years imprisonment, or both, 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 55:** Am 2012 No 97, Sch 1.40 \[7\]; 2023 No 18, Sch 9\[9\].