Section 60A

who intentionally alters, suppresses or destroys any document or information which the person has been required by or under section 52A to produce or provide; or

who, in producing or providing any document or information required by or under section 52A, makes any statement which the person knows or ought reasonably to know that, or is reckless as to whether, it is false or misleading in a material particular,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.