172. False documents
If a person issues a document referred to in this Act which is false or misleading in any material respect, that person and every other person who took part in the preparation or issue of the document or who signed it commits an offence, unless it is proved that the offender, if an individual, or all the persons who acted on behalf of the offender, if he or she is not an individual, had no knowledge of the falsity or misleading character of the document when it was issued and had taken every reasonable precaution to ensure its accuracy.