(2) A person must not produce a document in complying or
purportedly complying with this Act that the person knows to be false or
misleading in a material particular without—
(a) indicating how it is false
or misleading and, if practicable, providing correct information; or
(b)
accompanying the document with a written statement signed by the person or, in
the case of a body corporate, by a competent officer of the body corporate—
(i) stating that the document is, to the knowledge of the first-mentioned
person, false or misleading in a material particular; and
(ii) setting out,
or referring to, the material particular in which the document is, to the
knowledge of the first-mentioned person, false or misleading.
(3) Subsection (2) places an
evidential burden on the defendant to show that the accused had indicated the
extent to which the document was false or misleading or that the accompanying
document sufficiently explained the extent to which the document was false or
misleading.