Prohibition — false, misleading or incomplete return
No third party shall file under subsection 357.01(1) or 357.02(1) an interim third-party expenses return that
(a) the third party knows or ought reasonably to know contains a material statement that is false or misleading; or
(b) does not substantially set out the information required under section 357.01 or 357.02, as the case may be.