s 69 Offence of providing false information, etc.
69.—(1) A person shall be guilty of an offence if —(a) the person provides a document, or makes a statement (whether orally, in writing or any other way) or gives information, to the Commissioner, a Deputy Commissioner or an Assistant Commissioner, an authorised officer, the Appeal Committee, the Appeal Panel or any person acting under their direction (called in this section a specified person); (b) the document, statement or information is false or misleading, or the document, statement or information omits any matter or thing without which the document, statement or information (as the case may be) is misleading; (c) the person —(i) knows, or ought reasonably to know, that the document, statement or information is as described in paragraph (b); or (ii) is reckless as to whether the document, statement or information is as described in paragraph (b); and (d) the document is provided in, or the statement is made or the information is given in, or in connection with —(i) any report, application or submission (whether for that person or for another) under this Act; or (ii) any question, requirement or investigation by a specified person under this Act or pursuant to the exercise of a specified person’s powers under this Act. (2) A person who is guilty of an offence under subsection (1) shall be liable on conviction —(a) if the person is an individual, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both; or (b) in any other case, to a fine not exceeding $50,000. (3) If a person intentionally alters, suppresses or destroys any document which the person has been required by a specified person to provide pursuant to the exercise of a specified person’s powers under this Act, the person shall be guilty of an offence and shall be liable on conviction —(a) if the person is an individual, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both; or (b) in any other case, to a fine not exceeding $50,000. (4) Subsection (1) does not apply if the document, statement or information is not false or misleading in a material particular, or if the document, statement or information did not omit any matter or thing without which the document, statement or information (as the case may be) is misleading in a material particular.