Offences relating to s. 103
104 Offences relating to s. 103
A person must not, without reasonable excuse, refuse or fail to comply with a written requirement under section 103(2).
Penalty for this subsection: a fine of $15 000.
A person must not give information in response to a written requirement under section 103(2) that the person knows is false or misleading in a material particular.
Penalty for this subsection: a fine of $15 000.
It is a defence in proceedings for an offence against subsection (1) for the person to show that —
the notice under section 103(3) did not state that the person was required under this Act to give the information; or
the time specified in the requirement did not give the person sufficient notice to enable compliance with the requirement.
A person is not entitled to refuse to give the information required under section 103 on the grounds that the information could tend to incriminate the person or render the person liable to a penalty.
Despite subsection (4), information given under section 103 is not admissible in evidence in any proceedings against the person except proceedings for an offence against subsection (2).
[Section 104 inserted: No. 28 of 2020 s. 84.]
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