Queensland Consolidated Acts Queensland Consolidated Acts(1) A primary licensee must not—
(a) evade the payment of an amount payable by the licensee as lottery tax or licence fee; or
(b) give the chief executive a return containing information the licensee knows to be false, misleading or incomplete in a material particular.
Maximum penalty—200 penalty units or 2 years imprisonment.
(2) Subsection (1)(b) does not apply to a primary licensee if the licensee, when giving the return—
(a) informs the chief executive in writing, to the best of the licensee's ability, how the return is false, misleading or incomplete; and
(b) if the licensee has, or can reasonably obtain, the correct information—gives the correct information.
(3) It is enough for a complaint for an offence against subsection (1) to state that the return was false, misleading or incomplete to the defendant's knowledge.