New Zealand Legislation: Acts
Acts are laws made by Parliament
(1) Every person commits an offence who, in any document prepared under this Part, makes a statement or omits any matter knowing that, or being reckless as to whether, the statement or omission makes the document false or misleading in a material particular.
(2) Every person who commits an offence against subsection (1) is liable on summary conviction to imprisonment for a term not exceeding 1 year or a fine not exceeding $100,000.
Compare: 1996 No 37 s 15
