(1) A person must not, without reasonable excuse, fail to comply with a notice to produce documents or provide information under section 31.
Penalty: 12 penalty units in the case of a natural person;
60 penalty units in the case of a body corporate.
Note
Section 43 applies to an offence against this subsection.
(2) A person must not produce a document to an authorised officer that the person knows to be false or misleading in a material particular without indicating the respect in which it is false or misleading and, if practicable, providing correct information.
Penalty: 12 penalty units in the case of a natural person;
60 penalty units in the case of a body corporate.
Note
Section 43 applies to an offence against this subsection.