Section 100 — Offences under this Division

Any person who —

(a)without reasonable excuse, refuses or fails to comply with an order under section 98(1)

(b)or

(c); (b) in purported compliance with an order made under section 98(1)(b), provides to the Authority any material, or copy of any material, known to the person to be false or misleading in a material particular; (c) in purported compliance with an order made under section 98(1)(c), makes a statement to the Authority that is false or misleading in a material particular;

(d)without reasonable excuse, refuses or fails to comply with section 98(4); or

(e)in purported compliance with section 98(4), provides to the Authority any information, or copy of any information, known to the person to be false or misleading in a material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.