s 80 Offences
80.—(1) A person who fails to comply with a requirement imposed on the person under section 74 or 75 shall be guilty of an offence. (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; (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. (4) Failure to comply with a requirement imposed under section 74 is not an offence if the person imposing the requirement has failed to act in accordance with that section. (5) Any person who intentionally obstructs an officer in the exercise of the officer’s powers under a warrant issued under section 75 shall be guilty of an offence.