s 34 Offences
34.—(1) A person who, without reasonable excuse, fails to do anything required of the person by an inspecting officer or a compliance officer under section 30(1) or 31(1)(a) or (b), or by notice under section 31(1)(c), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000. (2) A person —(a) who intentionally alters, suppresses or destroys any document, information or article which the person has been required by an inspecting officer or a compliance officer under section 30(1)(f) or 31(1)(b) to provide; or (b) who, in providing any document, information or article required by an inspecting officer or a compliance officer under section 30(1)(f) or 31(1)(b), 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. (3) A person guilty of an offence under subsection (2) shall be liable on conviction —(a) to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both; and (b) where the person is a repeat offender — to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both. (4) 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, information or article required; or (b) has taken all reasonable steps available to the person to obtain the document, information or article required and has been unable to obtain it. (5) 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 article or answer any question if doing so might tend to incriminate that person.