A person commits an offence if:
(a) the person:
(i) is required, requested or directed to fill up and supply particulars under subsection 10(2), (3) or (4); or
(ii) is requested or directed to answer a question under subsection 11(1) or (2); and
(b) the person makes a statement, either orally or in writing, or provides a document containing information, in connection with the requirement, request or direction; and
(c) the person knows that the statement or information is false or misleading in a material particular.