A person contravenes this section if:
(a) the person is given a notice under section 32JA; and
(b) the person gives information or produces a document in compliance or purported compliance with the notice; and
(c) the information or document is false or misleading in a material particular.
Maximum civil penalty:
(a) for an individual--5,000 penalty units; and
(b) for a body corporate--50,000 penalty units.