59Destroying documents or things

59  Destroying documents or things

  A person commits an offence if:

 (b) the conduct results in a document or thing being:

 (i) concealed, mutilated or destroyed; or

 (ii) rendered incapable of identification; or

 (iii) in the case of a document, rendered illegible or indecipherable; and

 (c) the document or thing is, or is likely to be, required by the Commissioner under a notice under section 31 or 33.