§ 114 — Other offences

114.—(1) A person who, without reasonable excuse, fails to do anything required of the person by a police officer or an authorised officer under section 108 or 109, or by a notice under section 110(2) or 111, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.(2) A person —(a)

who intentionally alters, suppresses or destroys any document or any information or material which the person has been required by a police officer, an authorised officer or a compliance officer under section 110(2) or 111 to provide; or

(b)

who, in providing any document or any information or material required by a police officer, an authorised officer or a compliance officer under section 110(2) or 111 makes any statement which the person knows or ought reasonably to know that, or is reckless as to whether, it is false or misleading in a material particular,

shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both.

(3) In any proceedings for an offence under subsection (1), it is a defence for the accused to prove, on a balance of probabilities, that the person —(a)

does not possess the document or information required; and

(b)

has taken all reasonable steps available to the person to obtain the document or information required and has been unable to obtain it.

(4) To avoid doubt, for the purposes of subsection (1), it is a reasonable excuse for a person to refuse or fail to provide any information, produce any document or answer any question if doing so might tend to incriminate that person.

(5) A person commits an offence if the person, being an applicant for the grant of a licence or an approval under Part 5 —(a)

provides, or causes or permits to be provided, any document or information in connection with the application, which is false or misleading in a material particular; and

(b)

knows or ought reasonably to know that, or is reckless as to whether, the document or information is false or misleading in a material particular.

(6) A person who is guilty of an offence under subsection (5) shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.

—(1) A person who, without reasonable excuse, fails to do anything required of the person by a police officer or an authorised officer under section 108 or 109, or by a notice under section 110(2) or 111, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.

(2) A person —(a)

who intentionally alters, suppresses or destroys any document or any information or material which the person has been required by a police officer, an authorised officer or a compliance officer under section 110(2) or 111 to provide; or

(b)

who, in providing any document or any information or material required by a police officer, an authorised officer or a compliance officer under section 110(2) or 111 makes any statement which the person knows or ought reasonably to know that, or is reckless as to whether, it is false or misleading in a material particular,

shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both.

(3) In any proceedings for an offence under subsection (1), it is a defence for the accused to prove, on a balance of probabilities, that the person —(a)

does not possess the document or information required; and

(b)

has taken all reasonable steps available to the person to obtain the document or information required and has been unable to obtain it.

(4) To avoid doubt, for the purposes of subsection (1), it is a reasonable excuse for a person to refuse or fail to provide any information, produce any document or answer any question if doing so might tend to incriminate that person.

(5) A person commits an offence if the person, being an applicant for the grant of a licence or an approval under Part 5 —(a)

provides, or causes or permits to be provided, any document or information in connection with the application, which is false or misleading in a material particular; and

(b)

knows or ought reasonably to know that, or is reckless as to whether, the document or information is false or misleading in a material particular.

(6) A person who is guilty of an offence under subsection (5) shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.