(1) A person who refuses to comply with a notice issued under section 222B to the extent that the person is capable of complying is guilty of an offence.
Penalty: 200 penalty units.
(2) A person who in purported compliance with a notice issued under section 222B gives evidence that contains particulars that are, to the knowledge of the person, false or misleading in a material particular is guilty of an offence.
Penalty: 200 penalty units.
S. 222DA inserted by No. 30/2018 s. 65.