Queensland Consolidated Acts Queensland Consolidated ActsA person whether liable to the payment of royalty or not shall not—
(a) fail or neglect to furnish a royalty return as and when required to do so by this Act; or
(b) fail or neglect to comply with any requirement of the Minister in regard to a royalty return; or
(c) make or deliver a false royalty return or supply false information with respect to a royalty return so made or delivered by the person.