Commonwealth Numbered Acts

HORTICULTURAL EXPORT CHARGE COLLECTION ACT 1987 No. 171 of 1987 - SECT 16

16. (1) A person shall not, without reasonable excuse, refuse or fail to
submit a return or information that the person is required by or under this
Act to submit.

(2) A person is not excused from submitting a return or information on the
ground that the return or information might tend to incriminate the person,
but any return or information submitted, and any information or thing
(including any document) obtained as a direct or indirect consequence of the
submitting of the return or information, is not admissible in evidence against
the person in:

   (a)  criminal proceedings other than proceedings for an offence against
        subsection (1) or (3); or

   (b)  proceedings for recovery of an amount payable by way of penalty under
        section 8.

(3) A person shall not knowingly present a document, make a statement or
submit a return or information, that is false or misleading in a material
particular, to a person performing duties under this Act.
Penalty:

   (a)  if the person is a natural person-$1,000 or imprisonment for 6 months,
        or both; or

   (b)  if the person is a body corporate-$5,000.