s 29 Refusing to give or giving false information
29.—(1) If —(a) a person provides a document or information (whether orally or in writing) to the Commissioner or an enforcement official which the person has been required under section 26(1) or (2) to provide; (b) the document or information is false or misleading in a material particular, or the document or information omits any matter or thing without which the document or information (as the case may be) is misleading in a material particular; and (c) the person knows or ought reasonably to know that, or is reckless as to whether, the document or information is false or misleading in a material particular, the person shall be guilty of an offence and shall be liable on conviction — (d) where the person is an individual — to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both; or (e) where the person is not an individual — to a fine not exceeding $10,000. (2) In any proceedings for an offence under subsection (1), it is a defence for the accused to prove, on a balance of probabilities, that —(a) the person does not possess the document or information required; and (b) the person has taken all reasonable steps available to the person to obtain the document or information required and has been unable to obtain it. (3) Subject to subsection (1), a person who intentionally alters, suppresses or destroys any document or information which the person has been required under section 26(1) or (2) to provide shall be guilty of an offence and shall be liable on conviction —(a) where the person is an individual — to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both; or (b) where the person is not an individual — to a fine not exceeding $10,000. (4) A person who, without reasonable excuse, fails to do anything required of the person under section 26(1) shall be guilty of an offence and shall be liable on conviction —(a) where the person is an individual — to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both; or (b) where the person is not an individual — to a fine not exceeding $10,000.