s 27 Refusal to provide information, etc.
27.—(1) Any person who fails to comply with a requirement imposed on the person under section 20, 21, 22, 24 or 25 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 12 months or to both.[25/2016] (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.[25/2016] (3) If a person is charged with an offence under subsection (1) in respect of a requirement —(a) to provide information; (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. [25/2016] (4) Failure to comply with a requirement imposed under section 20, 21, 22, 24 or 25 is not an offence if the person imposing the requirement has failed to act in accordance with that section.[12O [25/2016]