s 4B Offence of obstructing, etc., Director‑General or authorised officer in exercise of powers, etc.
4B.—(1) A person who, without reasonable excuse —(a) obstructs, hinders or delays the Director‑General or an authorised officer in the exercise of any power under section 4 or 4A; (b) neglects or refuses to produce any document, material or thing or to provide any information as required under section 4A; (c) produces any document, material or thing, or provides any information, as required under section 4A, that is false or misleading in any material particular; or (d) neglects or refuses to attend before the Director‑General or authorised officer as required under section 4A, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 and, in the case of a second or subsequent offence, to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 months or to both. [39/2018] (2) To avoid doubt, for the purposes of subsection (1)(a) or (b), it is a reasonable excuse for a person to refuse or fail to provide any information, produce any document or answer any question if doing so might tend to incriminate that person.[39/2018]