(a)in complying with a notice under paragraph 6(2) or 10(2), or with a requirement imposed under paragraph 9(1)(a), a person provides inaccurate information or produces a document that contains an inaccuracy,
(b)the inaccuracy is material, and
(c)condition A, B or C is met.
12(2) Condition A is that the inaccuracy is careless or deliberate.
12(3) An inaccuracy is careless if it is due to a failure by the person to take reasonable care.