(1) A person commits an offence if:
(a) the person produces a document to another person; and
(b) the person does so knowing that the document is false or misleading in a material particular; and
(c) the document is produced in compliance or purported compliance with section 38.
Penalty: Imprisonment for 12 months.
(2) Subsection ( 1) does not apply to a person who produces a document if the document is accompanied by a written statement signed by the person or, in the case of a body corporate, by a competent officer of the body corporate:
(a) stating that the document is, to the knowledge of the first - mentioned person, false or misleading in a material particular; and
(b) setting out, or referring to, the material particular in which the document is, to the knowledge of the first - mentioned person, false or misleading.