New South Wales Consolidated Acts New South Wales Consolidated ActsWhosoever makes or causes to be made in any book, return, declaration, or statement directed by this Act or the regulations to be kept or made any entry or writing which is false in any material particular, or omits to make, in any such book, return, declaration or statement, any entry or writing of any material particular, or omits to keep or make any such book, return, declaration or statement, shall be liable to a penalty not exceeding 20 penalty units.