s 75 Refusal to provide information, etc.
75.—(1) Any person who fails to comply with a requirement imposed on the person under section 61A, 63, 64 or 65 shall be guilty of an offence.[23/2007] (2) If a person is charged with an offence under subsection (1) in respect of a requirement to produce a document, it is a defence for the person to prove that —(a) the document was not in the person’s possession or under the person’s control; and (b) it was not reasonably practicable for the person to comply with the requirement. (3) If a person is charged with an offence under subsection (1) in respect of a requirement —(a) to provide information or answer any question posed to the person; (b) to provide an explanation of a document; or (c) to state where a document is to be found, it is a defence for the person to prove that the person had a reasonable excuse for failing to comply with the requirement. [15/2018] (4) Failure to comply with a requirement imposed under section 61A, 63 or 64 shall not be an offence if the person imposing the requirement has failed to act in accordance with that section.[23/2007]