Australian Capital Territory Numbered Acts

SUBSIDIES (LIQUOR AND DIESEL) ACT 1998 (NO. 19 OF 1998) - SECT 72

(1)     A person shall not—

        (a)     make a subsidy statement that is false or misleading in a material particular; or

        (b)     omit from a subsidy statement any matter or thing without which the statement is misleading in a material particular.

Penalty:

        (a)     in the case of a natural person—30 penalty units;

        (b)     in the case of a body corporate—150 penalty units.

(2)     A person is not guilty of an offence against subsection (1) in relation to a statement if the person adduces evidence that—

        (a)     he or she did not know, and could not reasonably be expected to have known, that the statement was false or misleading; or

        (b)     where the alleged offence relates to the production of a document by a person—

              (i)     the person could not reasonably be expected to have had any influence over the contents of the document; and

              (ii)     the person gave written or oral notice accordingly to the person to whom the document was produced;

and the evidence is not rebutted by the prosecution.

(3)     A person shall not recklessly or knowingly—

        (a)     make a subsidy statement that is false or misleading in a material particular; or

        (b)     omit from a subsidy statement any matter or thing without which the statement is false or misleading in a material particular.

Penalty:

        (a)     in the case of a natural person—50 penalty units or imprisonment for 6 months, or both;

        (b)     in the case of a body corporate—250 penalty units.

(4)     In this section—