(1) A person must not, without reasonable excuse, contravene an investigation notice.
Maximum penalty: If the offender is a natural person – 200 penalty units or imprisonment for 12 months.
If the offender is a body corporate – 1 000 penalty units.
(2) A person must not, in response to an investigation notice, give evidence the person knows is false or misleading in a material particular.
Maximum penalty: If the offender is a natural person – 200 penalty units or imprisonment for 12 months.
If the offender is a body corporate – 1 000 penalty units.