A person, with intent to deceive, must not –

(a) alter any record required to be made or kept under this Act; or

(b) omit any particulars required to be contained in any record kept under this Act; or

(c) make a false or misleading entry in any record kept under this Act.

Penalty:  Fine not exceeding 100 penalty units or imprisonment for a term not exceeding 3 years, or both.