84L. Producing false information to Commissioner, etc.

A person required to produce or give access to any information, document or material to the Commissioner or an authorised officer under Division 2, who —

produces or give access to the Commissioner or authorised officer to any information, document or material that the person knows or has reason to believe is materially false or misleading;

omits to provide or give access to any information to the Commissioner or authorised officer for the purposes of this Act, knowing or having reason to believe that the omission will create a materially false or misleading impression;

intentionally alters, suppresses or destroys any information, document or material that the person has been required to produce or give access to; or

in producing or giving access to any information, document or material so required, makes any statement which the person knows or ought reasonably to know is, 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 $25,000 or to imprisonment for a term not exceeding 2 years or to both.