False or misleading information
77.—(1)  Any person who provides information to the Commission, an investigating officer or an inspector or any person authorised, appointed or employed to assist the Commission, investigating officer or inspector, in connection with any function or duty of the Commission, investigating officer or inspector under this Act shall be guilty of an offence if —
(a)the information is false or misleading in a material particular; and
(b)he or she knows that it is false or misleading in a material particular or is reckless as to whether it is.
(2)  A person who —
(a)provides an information to another person, knowing the information to be false or misleading in a material particular; or
(b)recklessly provides any information to another person which is false or misleading in a material particular,
knowing that the information is to be used for the purpose of providing information to the Commission, an investigating officer or an inspector or any person authorised, appointed or employed to assist the Commission, investigating officer or inspector, in connection with any function or duty of the Commission, investigating officer or inspector under this Act, shall be guilty of an offence.