No third party shall file under subsection 349.91(1) or 349.92(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 349.91 or 349.92, as the case may be.
2018, c. 31, s. 223.
