s 36 Non‑compliance with requirement to answer, etc.
36.—(1) A person commits an offence if the person, without reasonable excuse —(a) refuses to answer a question addressed to the person under section 28; (b) refuses to take an oath or make an affirmation when required by an investigator to do so under section 28; (c) fails or refuses to do or refrain from doing anything required of the person under section 28 or 29; or (d) fails or refuses to do anything required of the person by order under section 30. (2) A person commits an offence if the person —(a) intentionally alters, suppresses or destroys any document or information which the person has been required under section 28 or 29 to provide; or (b) who, in providing any document or information required under section 28 or 29, makes any statement which the person knows to be false in a material particular, or recklessly makes such a statement. (3) A person who is guilty of an offence under subsection (1) or (2) shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 5 years or to both.