s 17 Non-compliance with information notice
17.—(1) If, at any time after the end of the period of 21 days beginning with the day on which an information notice has been served on any person, such person has not complied with the requirements of the notice, he or she shall be guilty of an offence. (2) It is a defence for a person charged with an offence under subsection (1) to prove that he or she did not know, and could not with reasonable diligence have ascertained, the information required. (3) A person shall be guilty of an offence if he or she —(a) makes any statement purporting to comply with a requirement of an information notice which he or she 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. (4) A person guilty of an offence under this section shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a continuing offence, to a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction.