Section 268CN — Offence: giving or showing documents that are false or misleading in material particulars

268CN Offence: giving or showing documents that are false or misleading in material particulars

(1) A person who gives or shows a document that is false or misleading in a material particular, in the course of complying or purporting to comply with a request under section 268CJ or a requirement under section 268CK, commits an offence. Penalty: Imprisonment for 12 months.

(2) However, the person does not commit an offence if the document is accompanied by a written statement signed by the person:

(a) stating that the document is, to the person’s knowledge, false or misleading in the material particular concerned; and

(b) setting out or referring to the material particular.

Note: A defendant bears an evidential burden in relation to the matter in subsection (2): see subsection 13.3(3) of the Criminal Code.