s 23 Offences with respect to information
23.—(1) Any person who provides or causes to be provided any false or misleading information in any application, record or other document for any purpose under this Act shall be guilty of an offence. (2) Any person who —(a) provides or causes to be provided to any authorised officer or police officer any false or misleading particulars, information or statement in respect of any matter which such officer requires to be given under this Act; (b) refuses to answer or gives a false answer to any question put to the person by any authorised officer or police officer for the purpose of obtaining any particulars, information or statement under this Act; or (c) fails or refuses to provide or produce any record, book, accounts or document as may be required by any authorised officer or police officer, shall be guilty of an offence. (3) Any person who is guilty of an offence under subsection (1) or (2) shall be liable on conviction —(a) in the case of a body corporate — to a fine not exceeding $100,000 and, in the case of a second or subsequent offence, to a fine not exceeding $200,000; and (b) in any other case — to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 6 months or to both and, in the case of a second or subsequent offence, to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 12 months or to both.