(1)  A person must not, without reasonable excuse, fail to comply with a requirement made of the person under section 156 .

Penalty:  Fine not exceeding 200 penalty units or imprisonment for a term not exceeding 2 years, or both.

(2)  A person must not provide any document or information, or answer any question, in purported compliance with a requirement made under section 156 , if the person knows, or ought to know, that the document, information or answer is false or misleading in a material particular.

Penalty:  Fine not exceeding 200 penalty units or imprisonment for a term not exceeding 2 years, or both.

(3)  In any proceedings for an offence under subsection (1) , a copy of a document or part of a document made under section 156(7) is admissible in evidence in those proceedings and, in the absence of evidence to the contrary, the contents of the copy are to be presumed to be the same as those of the original document or part.

(4)  Any information provided, answer given or statement made by a person in response to a requirement made under section 156 may not be used in any proceedings against that person, except proceedings under subsection (1) or (2) in relation to that information, answer or statement.

(5)  If the Commission has reason to believe that any document or thing provided under section 156 is evidence of an offence against this Act or the regulations, the Commission may retain the document or thing until proceedings for the offence have been heard and determined.