(1) It is a reasonable excuse for an individual to refuse or fail to answer a question or produce a document under section 99 if the answering of the question or the production of the document would tend to incriminate the person.
(2) Despite sub-section (1), it is not a reasonable excuse for an individual to refuse or fail to produce a document that the person is required to keep by this Act, if the production of the document would tend to incriminate the person.