(1) A person is not
to, without lawful excuse, refuse or fail to produce a document or other thing
as required under section 23.
(2) A person is not
to, without lawful excuse, refuse or fail to answer a question or otherwise
give information when required to do so under section 23.
Penalty: For an offence against subsection (1) or
(2), imprisonment for 2 years.
(3) Where an
individual is required under section 23 to answer a question or otherwise give
information or produce anything neither —
(a) an
answer given by the individual that was given to comply with the requirement;
(b) the
fact that any information that was given by the individual to comply with the
requirement was given; nor
(c) the
fact that anything that was produced by the individual to comply with the
requirement was produced,
is admissible in
evidence in any civil or criminal proceedings against the individual other
than proceedings for perjury or for an offence arising from the false or
misleading nature of the answer or information given.
(4) Nothing in this
Act prevents —
(a) an
individual from refusing to answer a question or otherwise give information or
produce a document or other thing because the answer or information might, or
the document or thing contains information that might, incriminate the
individual or render the individual liable to a penalty; or
(b) a
person refusing to answer a question or otherwise give information or produce
a document or other thing because the answer or information would relate to,
or the document or thing contains information in respect of which the person
claims legal professional privilege.