(1) A person commits an offence if:
(a) the person gives information or a document to a Commonwealth entity; and
(b) the information or document is given in connection with the administration of a sanction law; and
(c) the information or document:
(i) is false or misleading; or
(ii) omits any matter or thing without which the information or document is misleading.
Penalty: Imprisonment for 10 years, 2,500 penalty units or both.
(2) A person (the first person ) commits an offence if:
(a) the first person gives information or a document to another person; and
(b) the first person is reckless as to whether the other person or someone else will give the information or document to a Commonwealth entity in connection with the administration of a sanction law; and
(c) the information or document:
(i) is false or misleading; or
(ii) omits any matter or thing without which the information or document is misleading.
Penalty: Imprisonment for 10 years, 2,500 penalty units or both.
(3) Subsection (1) or (2) does not apply:
(a) as a result of subparagraph (1)(c)(i) or (2)(c)(i) if the information or document is not false or misleading in a material particular; or
(b) as a result of subparagraph (1)(c)(ii) or (2)(c)(ii) if the information or document did not omit any matter or thing without which the information or document is misleading in a material particular.
Note: A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code .
Geographical application of offences
(4) Section 15.1 of the Criminal Code (extended geographical jurisdiction--category A) applies to an offence against subsection (1) or (2).