Queensland Consolidated Regulations(1) An IAP service provider commits an offence if--
(a) the IAP service provider gives information to TCA or an IAP auditor; and
(b) the information is relevant to a function of an IAP service provider under the IAP, including information that is relevant to the operation of an IAP vehicle; and
(c) the IAP service provider knows, or could reasonably be expected to know, the information is false or misleading in a material particular.
Maximum penalty--60 penalty units.
(2) Subsection (1) does not apply if the IAP service provider gives the information in writing and, when giving the information--
(a) tells TCA or the IAP auditor, to the best of the IAP service provider's ability, how it is false or misleading; and
(b) if the IAP service provider has, or can reasonably obtain, the correct information--gives the correct information in writing.
(3) It is enough for a complaint against an IAP service provider for an offence against subsection (1) to state that the information given was false or misleading to the IAP service provider's knowledge.