s 26 Penalties for non-compliance with information notice
26.—(1) If the person on whom an information notice is served does not comply with the notice at the end of 21 days from the day the notice was served on the person, the person shall be guilty of an offence. (2) It is a defence for a person charged with an offence under subsection (1) to prove that the person did not know, and could not with reasonable diligence have ascertained, the information required in the information notice. (3) If any person —(a) makes any statement purporting to comply with a requirement of an information notice which the person knows to be false or misleading in a material particular; or (b) recklessly makes such a statement which is false or misleading in a material particular, the person shall be guilty of an offence. (4) Any person who is guilty of an offence under this section shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.