s 45 Supply of false or misleading information to Commissioner, etc.
45.—(1) Any person who knowingly or recklessly provides the Commissioner with information which is false or misleading in a material particular shall be guilty of an offence if the information is provided —(a) in purported compliance with a requirement imposed by or under this Act; or (b) otherwise than as mentioned in paragraph (a) but in circumstances in which the person providing the information intends, or could reasonably be expected to know, that it would be used by the Commissioner for the purpose of discharging the Commissioner’s functions under this Act.[34/2010] (2) Any person who wilfully alters, suppresses, conceals or destroys any document which the person is or is liable to be required, by or under this Act, to produce to the Commissioner shall be guilty of an offence.[34/2010] (3) Any person guilty of an offence under this section shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.[34/2010; 2/2018] (4) In this section, references to the Commissioner include references to any person conducting an inquiry under section 10.[41B [34/2010]