(1) A person commits an offence if—
(a) the person gives information to a police officer about an alleged sexual offence against a child; and
(b) the information is false or misleading in a material particular; and
(c) the person knows that the information—
(i) is false or misleading in a material particular; or
(ii) omits something, without which, the information is false or misleading in a material particular.
Maximum penalty:
(a) for an aggravated offence—125 penalty units, imprisonment for 16 months or both; or
(b) in any other case—100 penalty units, imprisonment for 12 months or both.
Note Section 72AA (Aggravated offences—pt 3 offences involving family violence) makes provision in relation to an aggravated offence against this section.
(2) In this section:
"sexual offence"—see section 66AA (8).