Hindering etc persons engaged in administration of Act
60 Hindering etc persons engaged in administration of Act
A person who—
without reasonable excuse hinders or obstructs an authorised officer or other person engaged in the administration of this Act; or
fails to answer a question put by an authorised officer to the best of his or her knowledge, information or belief; or
produces a document or record that he or she knows, or ought to know, is false or misleading in a material particular; or
fails without reasonable excuse to comply with a requirement or direction of an authorised officer under this Act; or
uses abusive, threatening or insulting language to an authorised officer, or a person assisting an authorised officer; or
falsely represents, by words or conduct, that he or she is an authorised officer, is guilty of an offence.
Maximum penalty: $10 000.
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