New Zealand Legislation: Acts

14 Offences

• (1)  Every person commits an offence who—

  • (a) For the purpose of obtaining any rates rebate under this Act, for himself or for any other person, makes any statement or declaration knowing it to be false in any particular, or wilfully misleads or attempts to mislead any person concerned in the administration of this Act or any other person whatsoever; or

  • (b) Refuses or fails to comply with any requirement under section 11 of this Act, or refuses or fails to answer any question put to him pursuant to that section, or knowingly gives any false or misleading answer to any such question.

  (2) Every person who commits an offence against this Act is liable on summary conviction before a District Court Judge to imprisonment for a term not exceeding 12 months or to a fine not exceeding $500, or to both.

  (3) Notwithstanding anything in section 14 of the Summary Proceedings Act 1957, any information for an offence against this Act may be laid at any time within 12 months after the facts alleged in the information have been brought to the knowledge of any officer of the Department of Internal Affairs concerned in the administration of this Act.

  Subsection (1) was amended, as from 1 April 1977, by section 4(1)(a) Rates Rebate Amendment Act 1976 (1976 No 32) by omitting the words “Without limiting the provisions of section 111 of the Crimes Act 1961 (which relates to false declarations”.

  Subsection (1) was further amended, as from 1 April 1977, by section 4(1)(b) Rates Rebate Amendment Act 1976 (1976 No 32) by inserting the words “or declaration”.

  Subsection (2) was substituted, as from 1 April 1977, by section 4(2) Rates Rebate Amendment Act 1976 (1976 No 32). It was amended, as from 1 April 1980, by substituting the words “District Court Judge” for the words “Magistrate” pursuant to section 18 District Courts Amendment Act 1979 (1979 No 125).