(1) A person must not, without reasonable excuse, fail to comply with a notice to produce documents or provide information under section 61.
Penalty: 24 penalty units in the case of an individual;
120 penalty units in the case of a body corporate.
Note
Section 71 applies to an offence against this subsection.
(2) A person must not produce a document to an authorised officer under section 61 that the person knows to be false or misleading in a material particular without indicating the respect in which it is false or misleading and, if practicable, providing the correct information.
Penalty: 24 penalty units in the case of an individual;
120 penalty units in the case of a body corporate.
Note
Section 71 applies to an offence against this subsection.