Commonwealth Consolidated Acts Commonwealth Consolidated ActsA person commits an offence if:
(a) the person produces a document for inspection pursuant to a notice given under subsection 89B(2) or 105A(2); and
(b) the document is false or misleading in a material particular; and
(c) the person knows that the document is false or misleading in that particular; and
(d) the person intentionally refuses or fails to identify, to the person to whom the document is produced, the respects in which the document is false or misleading.
Penalty: Imprisonment for 12 months.
Note: Subsection 4B(2) of the Crimes Act 1914 allows a court that convicts an individual of an offence to impose a fine instead of, or in addition to, a term of imprisonment. The maximum fine that a court can impose on the individual is worked out by multiplying the maximum term of imprisonment (in months) by 5, and then multiplying the amount of a penalty unit by the resulting number. The amount of a penalty unit is stated in section 4AA of that Act.