New South Wales Consolidated Acts New South Wales Consolidated ActsA person must not, in giving any answer required of the person by a person under this Act, or in complying with a requirement to make a report under this Act, to furnish any returns, statistics or other information or to inform a person of the substance of any instructions, make a statement that the person knows to be false or misleading in a material particular or recklessly make a statement that is false or misleading in a material particular.
Maximum penalty:(a) in the case of a previous offender-150 penalty units, or(b) in any other case-100 penalty units.