275GOffences

275G Offences

275G Offences

(1) False or misleading information to auditor A person who provides information to a compliance auditor in connection with a compliance audit, knowing the information to be false or misleading in a material respect, is guilty of an offence.

(2) Information not provided to auditor The holder of a fishing authority who fails to provide information to a compliance auditor in connection with a compliance audit being carried out in relation to the fishing authority, knowing the information to be materially relevant to the audit, is guilty of an offence.

(3) False or misleading information in audit report A compliance auditor who includes information in an audit report produced to the Minister in connection with a compliance audit, knowing the information to be false or misleading in a material respect, is guilty of an offence.

(4) Information not included in audit report A compliance auditor who fails to provide information in an audit report produced to the Minister in connection with a compliance audit, knowing the information to be materially relevant to the audit, is guilty of an offence.

(5) Retention of audit documentation The holder of a fishing authority who—

(a) fails to retain any written documentation required to be prepared by the holder in connection with a compliance audit for a period of at least 5 years after the audit report concerned was produced to the Minister (or such other period as is prescribed by the regulations), or

(b) fails to produce during that period any such documentation to a fisheries officer on request,

is guilty of an offence.

Maximum penalty—In the case of a corporation, 2,000 penalty units or, in any other case, 1,000 penalty units.

s 275G: Ins 2000 No 86, Sch 7 [15]. Am 2001 No 104, Sch 1 [38].