64Failure to comply with production orders

#### 64 Failure to comply with production orders 64 Failure to comply with production orders > Where a person is required by a production order to produce a document to an authorised officer or to make a document available to an authorised officer for inspection, the person is guilty of an offence if the person— > > > (a) contravenes the order without reasonable excuse, or > > > (b) in purported compliance with the order produces or makes available a document known to the person to be false or misleading in a material particular without— > > > > > (i) indicating to the authorised officer to whom the document is produced or made available that the document is false or misleading and the respect in which the document is false or misleading, and > > > > > (ii) providing correct information to the authorised officer if the person is in possession of, or can reasonably acquire, the correct information. > > Maximum penalty—If the offender is a natural person—100 penalty units or imprisonment for 2 years, or both, or if the offender is a body corporate—500 penalty units.