27. Provision of false information

A person who —

for the purpose of any application under these Rules; or

in purported compliance with a condition under rule 9 or 19, a requirement under rule 24(4)(b), a requisition under rule 25, a notice under rule 26, or a demand by an inspector when in attendance before the inspector pursuant to a notice under rule 26,provides any information that the person knows or has reason to believe is false or misleading in a material particular or has a material omission, or produces any book, document, material or article that the person knows or has reason to believe contains any information that is false or misleading in a material particular or has a material omission, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 12 months or to both.