183Offences relating to appearance at examination

183 Offences relating to appearance at examination (1) A person who is required by an examination notice to attend an examination commits an offence if, during the examination, the person— (a) fails to be sworn or to make an affirmation that the authorised investigator requires the person to swear or make; or (b) fails to answer a question that the authorised investigator requires the person to answer; or (c) fails to produce a document that the person is required under the examination notice to produce at the examination; or (d) leaves the examination before being excused by the authorised investigator. (2) However, subsection (1) (c) does not apply if the person complied with the notice in relation to production of a document (if any) to the extent that it was practicable to do so. (3) An offence against this section is a strict liability offence.