Western Australian Consolidated Acts A person must not, in
relation to a disclosure under section 5.65, 5.70 or 5.71 or a return
lodged under section 5.75 or 5.76, provide information in written or oral
form that the person knows to be —
(a)
false or misleading in a material particular; or
(b)
likely to deceive in a material way.
Penalty: $10 000 or imprisonment for
2 years.