| 
 |  | 
(a) in subsection (1), by inserting before “produces, lodges or delivers”, in each place where those words occur, “completes, signs”, 
   | 
| 
 |  | 
“(1A) A person who knowingly or recklessly furnishes false information to an electronic filing agent that is subsequently transmitted in a return made, on the person's behalf, to the registrar of companies shall be guilty of an offence.”, 
   |