Part 3Levy
Returns, records, and information: False or misleading information
99Offence to provide false or misleading information
A person commits an offence if the person knowingly provides false or misleading information—
- in a levy return; or
- when providing information under section 95.
A person who commits an offence under this section is liable on conviction,—
- in the case of an individual, to a term of imprisonment not exceeding 2 months or to a fine not exceeding $25,000, or both:
- in any other case, to a fine not exceeding $50,000.

