s 39 Failure to comply with production order
39.—(1) Where a person is required by a production order to produce any material to an authorised officer or make any material available to an authorised officer for inspection, the person shall be guilty of an offence under this section if the person —(a) contravenes the order without reasonable excuse; or (b) in purported compliance with the order produces or makes available any material known to the person to be false or misleading in a material particular without —(i) indicating to the authorised officer to whom the material is produced or made available that the material is false or misleading and the respect in which the material is false or misleading; and (ii) providing correct information to the authorised officer if the person is in possession of, or can reasonably acquire, the correct information. (2) A person guilty of an offence under subsection (1) 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.[33