Queensland Consolidated ActsA person shall not, with intent to deceive--
(a) use a document made or issued for the purposes of this Act or of a direction given under this Act; or
(b) make, have in the person's possession or utter a document, not being a document of a kind referred to in paragraph (a), so closely resembling a document of a kind referred to in that paragraph as to be likely to deceive; or
(c) utter for purposes connected with this Act or with any direction or requisition given under this Act any document that is false in a material particular.
Maximum penalty--
(a) in the case of a body corporate--$50000; or
(b) in the case of an individual--$10000 or 12 months imprisonment.