Commonwealth Consolidated Acts Commonwealth Consolidated ActsA person commits an offence if:
(a) the person gives information in compliance or purported compliance with a notice under subsection 98(2); and
(b) the person does so knowing that the information:
(i) is false or misleading in a material particular; or
(ii) omits any matter or thing without which the information is misleading in a material particular.
Note: The same conduct may be an offence against both this section and section 137.1 of the Criminal Code .