A person commits an offence if:
(a) the person is subject to a requirement covered by paragraph 26(1)(a); and
(b) in purported compliance with that requirement, the person makes a record of any matter or thing; and
(c) the person makes the record in such a way that it does not correctly record the matter or thing.
Penalty: Imprisonment for 6 months.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.