(1) A person commits an offence if:
(a) the person is served with a notice to produce; and
(b) the person gives information or a document as required by the notice; and
(c) the person does so knowing that the information or document:
(i) is false or misleading; or
(ii) omits any matter or thing without which the information or document is misleading.
Penalty: Imprisonment for 5 years.
(2) Subsection (1) does not apply if the information or document is not false or misleading in a material particular.
Note: A defendant bears an evidential burden in relation to the matter in this subsection: see subsection 13.3(3) of the Criminal Code .