A person commits an offence if:
(a) the person has been given a notice under subsection 759(2); and
(b) the person produces a document to the responsible Commonwealth Minister; and
(c) the person does so knowing that the document is false or misleading in a material particular; and
(d) the document is produced in compliance or purported compliance with the notice.
Note: The same conduct may be an offence against both this section and section 137.2 of the Criminal Code .