77Offence—failure to provide assistance at an examination4

77 Offence—failure to provide assistance at an examination4 A person commits an offence if:5 (a) the person is directed, under subsection 67(2) or 68(2), to6 provide assistance; and7 (b) the person fails to provide assistance in accordance with that8 direction.9 Penalty: Imprisonment for 5 years or 300 penalty units, or both.10 78 Offence—destroying documents or things11 (1) A person commits an offence if:12 (a) the person engages in conduct; and13 (b) the conduct results in:14 (i) a document or thing (a relevant item) being concealed,15 lost, mutilated or destroyed; or16 (ii) a document or thing (also a relevant item) being17 rendered incapable of identification; or18 (iii) a document (also a relevant item) being rendered19 illegible or indecipherable; or20 (iv) information, or a document, held in or accessible from a21 thing (also a relevant item) being concealed, lost,22 mutilated or destroyed; or23 (v) information, or a document, held in or accessible from a24 thing (also a relevant item) being rendered incapable of25 identification; or26 (vi) information, or a document, held in or accessible from a27 thing (also a relevant item) being rendered illegible or28 indecipherable; and29 (c) the relevant item is, or is likely to be, required to be produced30 under a notice to produce or during an examination.31 Penalty: Imprisonment for 5 years or 300 penalty units, or both.32