(1) A person commits an offence if:
(a) the person is given a notice under section 41AB; and
(b) the person gives information to the Secretary in compliance, or purported compliance, with the notice; and
(c) the person does so knowing that the information:
(i) is false or misleading; or
(ii) omits any matter or thing without which the information is misleading.
Penalty: Imprisonment for 12 months or 1,000 penalty units, or both.
(2) Subsection (1) does not apply as a result of subparagraph (1)(c)(i) if the information is not false or misleading in a material particular.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2).
(3) Subsection (1) does not apply as a result of subparagraph (1)(c)(ii) if the information did not omit any matter or thing without which the information is misleading in a material particular.
Note: A defendant bears an evidential burden in relation to the matter in subsection (3).