24. Offence to provide false information

Any person who, being required to provide any information or document under these Rules —

provides any information or document which is false or misleading in a material particular; and

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 $2,000 or to imprisonment for a term not exceeding 6 months or to both.