s 25 Failure to comply with production order
25. A person who —(a) without reasonable excuse contravenes or fails to comply with an order under section 22; or (b) in purported compliance with that order, produces or makes available to an authorised officer any material known to the person to be false or misleading in a material particular without —(i) indicating to the authorised officer that the material is false or misleading and the part that is false or misleading; or (ii) providing correct information to the authorised officer if the person is in possession of, or can reasonably acquire, the correct information, 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 2 years or to both.