15. False or misleading information, etc.

Any person who, for any purpose connected with this Act —

knowingly makes any false statement to the Minister or an authorised officer or to the auditor or a person authorised by him or her; or

produces or furnishes or causes or knowingly allows to be produced or furnished to the Minister or an authorised officer or to the auditor or a person authorised by him or her, any document which he or she knows to be false in a material particular,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.