s 42 Offence of obstructing, etc., Director-General or authorised officer in exercise of powers, etc.
42.—(1) Any person that —(a) refuses to give access to, or obstructs, hinders, impedes or delays, the Director-General or an authorised officer in the exercise of any power under this Act;[Act 11 of 2023 wef 01/05/2023] (b) without reasonable excuse, neglects or refuses to provide any information or produce any book, document, record, electronic material, article or thing which that person is required by or under this Act to provide or produce to the Director-General or an authorised officer; or[Act 11 of 2023 wef 01/05/2023] (c) neglects or refuses to attend before the Director-General or an authorised officer as required by or under this Act,[Act 11 of 2023 wef 01/05/2023] shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both. (2) For the purposes of subsection (1)(b), it is a reasonable excuse for a person to refuse or fail to provide any information, produce any book, document or record or answer any question if doing so might tend to incriminate that person.[Act 11 of 2023 wef 01/05/2023]