A person must not falsify or conceal:
(a) information about the identity of a taxpayer, or a taxpayer's residential or business address; or
(b) information about the identity, or residential or business address, of any other person who may be able to provide information relevant to the administration or enforcement of a taxation law; or
(c) information that is otherwise relevant to the administration or enforcement of a taxation law.
Maximum penalty: 100 penalty units.