A person, in providing any information, statement, report or document under this Act, must not –

(a) provide it knowing it to be false or misleading; or

(b) omit any matter knowing that without that matter the information, statement, report or document is false or misleading.

Penalty:  In the case of –

(a) a natural person, a fine not exceeding 100 penalty units; or

(b) a body corporate, a fine not exceeding 500 penalty units.