A person commits an offence if:
(a) the person gives information, evidence or a document in purported compliance with a disclosure notice; and
(b) the person does so knowing that the information, evidence or document is false or misleading in a material particular.
(a) if the person is a body corporate--300 penalty units; or
(b) if the person is not a body corporate--60 penalty units or imprisonment for 12 months, or both.