(1) A person contravenes this subsection if:
(a) the person makes an affirmation or provides appropriate donor information in relation to a gift; and
(b) the affirmation or information is for the purposes of paragraph 302D(1A)(a) or 302E(2)(a) or subparagraph 302D(1A)(b)(i) or 302E(2)(b)(i); and
(c) the person knows that the affirmation or information is false.
Note: The physical elements of an offence against subsection (2) are set out in this subsection (see section 302R).
Offence
(2) A person commits an offence if the person contravenes subsection (1).
(3) Section 15.4 of the Criminal Code (extended geographical jurisdiction--category D) applies to an offence against subsection (2).
Civil penalty
(4) A person is liable to a civil penalty if the person contravenes subsection (1).
Civil penalty:
The higher of the following amounts:
(a) 200 penalty units;
(b) if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, of the gift--3 times that amount or value.
(5) Subsection (4) applies:
(a) whether or not the conduct constituting the contravention of subsection (1) occurs in Australia; and
(b) whether or not a result of the conduct constituting the alleged contravention of subsection (1) occurs in Australia.