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Part 6 · Reporting Offences, Etc., Prescribed for Section 22

29. Submission of false or misleading report

(1)

A person commits an offence if —

(a)

a designated entity (X) submits any of the following to the competent authority:

(i)

a donations report;

(ii)

a foreign affiliations report;

(iii)

a key management report;

(b)

the report —

(i)

contains any matter that is false or misleading in a material particular; or

(ii)

omits to state or include any matter without which the report is false or misleading in a material particular; and

(c)

the person is a responsible officer of X when the report was submitted. (2) An offence under paragraph (1) is a strict liability offence.

(3)

A person who is guilty of an offence under paragraph (1) shall be liable on conviction to a fine not exceeding $5,000.

(4)

In proceedings for an offence under paragraph (1), it is a defence for the accused to prove, on a balance of probabilities, that the accused took all reasonable steps, and exercised all due diligence, to ensure that —

(a)

the report did not contain any statement that was false or misleading in a material particular; or

(b)

the report did not contain any omission that would have made the report false or misleading in a material particular.

Subregulation 1

A person commits an offence if —

(a)

a designated entity (X) submits any of the following to the competent authority:

(i)

a donations report;

(ii)

a foreign affiliations report;

(iii)

a key management report;

(b)

the report —

(i)

contains any matter that is false or misleading in a material particular; or

(ii)

omits to state or include any matter without which the report is false or misleading in a material particular; and

(c)

the person is a responsible officer of X when the report was submitted.

Subregulation 2

An offence under paragraph (1) is a strict liability offence.

Subregulation 3

A person who is guilty of an offence under paragraph (1) shall be liable on conviction to a fine not exceeding $5,000.

Subregulation 4

In proceedings for an offence under paragraph (1), it is a defence for the accused to prove, on a balance of probabilities, that the accused took all reasonable steps, and exercised all due diligence, to ensure that —

(a)

the report did not contain any statement that was false or misleading in a material particular; or

(b)

the report did not contain any omission that would have made the report false or misleading in a material particular.

Report

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Stepped-Up Measures

Part 8

Other Provisions

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