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 \[38\].