A person commits an offence if:
(a) the responsible Commonwealth Minister requires the person to give information under subsection 759(2); and
(b) the person gives information; and
(c) the person does so knowing that the information is false or misleading in a material particular.
Penalty: 100 penalty units.
Note: The same conduct may be an offence against both this section and section 137.1 of the Criminal Code .