107Offences related to inspection of books

107 Offences related to inspection of books (1) A person must not— (a) without reasonable excuse, refuse or fail to comply with a requirement made of the person under section 103; or (b) in purported compliance with a requirement made under part 8, give information or an explanation or make a statement that is false or misleading in a material particular; or (c) without reasonable excuse, obstruct or hinder the registrar- general in the exercise of a function of the registrar-general under part 8. (2) A person does not commit an offence against subsection (1) in relation to information or an explanation given or a statement made by the person if the person adduces evidence that the person believed on reasonable grounds that the information, explanation or statement was true and was not misleading, and that evidence is not rebutted by the prosecution. (3) A person is not excused from giving information or an explanation or making a statement relating to the compilation of an association’s books or to any matter to which the books relate in compliance with a requirement made of the person under part 8 on the ground that the information, explanation or statement would or would tend to incriminate the person, but if, before giving information or an explanation or making a statement, the person claims that doing so would or would tend to incriminate the person, the information, explanation or statement is not admissible in evidence against the person in criminal proceedings other than proceedings under subsection (1). (4) Subject to subsection (3), information, an explanation or a statement given or made by a person in compliance with a requirement made of the person under part 8 is admissible in evidence in civil or criminal proceedings against the person. (5) If a person required to produce any books under this part has a lien on the books, the production of the books by the person is not taken to affect the lien.