authorised officer is empowered or required to do, under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.
False statements, forging of documentation, etc.
53. Any person that—
- (a) makes or causes to be made any entry in a record, register or other document required to be kept under this Act which the person knows is false or misleading in any material particular; or
- (b) in response to any requirement or notice of an authorised officer under this Part, provides any information, document or statement that the person knows is false or misleading in any material particular,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.
Division 2—Other offences and penalties
Offences relating to registrations
54.—(1) A person that fails to apply to register as a registered person where required by section 7 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
(2) A person that fails to apply to register a business facility under the person’s operational control as a reportable facility where required by section 7 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
(3) A person that fails to apply to register a business facility under the person’s operational control as a taxable facility where required by section 7 shall be guilty of an offence and shall be liable on conviction to a fine that is the total of the following:
