(1) A person who:
(a) makes a statement to an officer that the person knows is false or misleading in a material particular; or
(b) omits from a statement made to an officer any matter or thing without which the statement is, to the knowledge of the person, misleading in a material particular;
commits an offence punishable on conviction by imprisonment for a period not exceeding 6 months.
(2) In a prosecution of a person for an offence against subsection (1), if, having regard to:
(a) the person's abilities, experience, qualifications and other attributes; and
(b) all the circumstances surrounding the alleged offence;
the person ought reasonably to have known that the statement to which the prosecution relates was false or misleading in a material particular, the person is to be taken to have known that the statement was false or misleading in a material particular.
(3) A reference in subsection (1) to a statement made to an officer is a reference to a statement made to a person exercising powers under or in relation to this Act, whether the statement is made orally, in a document or in any other form, and includes, for example, a statement:
(a) made in an application, form, notification, appeal or other document made, given or lodged, or purporting to be made, given or lodged, under this Act; or
(b) made in answer to a question asked of the person under this Act; or
(c) made in any information given, or purporting to be given, under this Act.