Queensland Consolidated Acts Queensland Consolidated Acts(1) A person must not give an authorised officer a document containing information that the person knows is false or misleading in a material particular.
Maximum penalty—50 penalty units.
(2) Subsection (1) does not apply to a person if the person, when giving the document—
(a) tells the authorised officer, to the best of the person's ability, how it is false or misleading; and
(b) if the person has, or can reasonably obtain, the correct information—gives the correct information.
(3) In a proceeding for an offence against subsection (1), it is enough to state that the document was, without specifying which, false or misleading.