s 17K Offence of giving false information
17K.—(1) A person commits an offence if —(a) the person gives information or material or produces a document to a competent authority; (b) the person does so in response to a notice given to the person under section 16G; (c) either —(i) the information or material or the document is false or misleading in a material particular; or (ii) the information or material omits any matter or thing without which the information or material is misleading in a material particular; and (d) the person knew that —(i) the information or document is false or misleading in a material particular; or (ii) the information omits any matter or thing without which the information is misleading in a material particular. (2) A person who is guilty of an offence under subsection (1) shall be liable on conviction to a fine not exceeding $10,000 and, in the case of a second or subsequent conviction, to a fine not exceeding $20,000. (3) A person commits an offence if —(a) the person gives information or material or produces a document to a competent authority; (b) the person does so in response to a notice given to the person under section 16G; and (c) either —(i) the information or material or the document is false or misleading in a material particular; or (ii) the information or material omits any matter or thing without which the information or material is misleading in a material particular. (4) A person who is guilty of an offence under subsection (3) shall be liable on conviction to a fine not exceeding $5,000. (5) In proceedings for an offence under subsection (3) in relation to any information or material which is required by a notice under section 16G to be given, it is a defence to the charge 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 information or material was not false or misleading in a material particular; or (b) the information or material did not contain any omission which would have made the report or declaration misleading in a material particular. (6) The offence under subsection (3) is a strict liability offence.[Act 31 of 2019 wef 01/11/2022]