(1)  A person who is a party to a transfer referred to in section 77 , a dealing to which section 80 applies, or a dealing referred to in section 80A (1) shall not lodge with the Minister –

(a) an instrument of transfer; or

(b) an instrument evidencing the dealing; or

(c) an instrument of the kind referred to in section 80 (4) (b) –

that contains a statement relating to the consideration for the transfer or dealing, or to any other fact or circumstance affecting the amount of the fee payable in respect of the transfer or dealing under section 91 , being a statement that is, to the knowledge of the person, false or misleading in a material particular.

(2)  A person who contravenes subsection (1) is guilty of an offence and is liable on summary conviction to a fine not exceeding 100 penalty units.

(3)  Where a person is convicted of an offence against subsection (2) , the Minister may make a fresh determination of the amount of the fee payable under section 91 in respect of the memorandum relating to the transfer or dealing.

(4)  Subsections (2) and (3) of section 90 apply in relation to a determination under subsection (3) in the same way as they apply in relation to a determination under section 90 (1) .