48Concealing books, accounts or documents relevant to investigation

48 Concealing books, accounts or documents relevant to investigation

A person commits an offence if: (a) the person knows that an investigator is investigating, or is about to investigate, a matter; and (b) the person: (i) conceals, destroys, mutilates or alters a book, account or document relating to the matter; or (ii) if a book, account or document relating to the matter is in a particular State or Territory—takes or sends the book, account or document out of that State or Territory; and (c) the person intended that the investigation or proposed investigation would be delayed or obstructed as a result of that conduct.

Penalty: Imprisonment for 2 years.