s 46 False or misleading information, statement or document, etc.
46.—(1) A person must not —(a) in relation to the person’s application, or in support of another person’s application, for any incentive, grant, loan or other financial benefit given or administered by the Board make, or authorise the making of, a statement that the person knows to be false or misleading in any material particular; (b) in providing any information or any document required by the Board, the officer or the inspector under section 45, or any returns or information required by notice under section 51, provide any information, returns or document that the person knows to be false or misleading in any material particular; or (c) intentionally alter, suppress or destroy any document or information which the person is required by the Board, the officer or the inspector under section 45 to provide. (2) Any person who, without reasonable excuse, contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (3) To avoid doubt, it is not a defence in any proceeding for an offence under subsection (2) for contravening subsection (1)(a) that the accused did not obtain any incentive, grant, loan or other financial benefit given or administered by the Board.