106ZPNFailing to produce documents or give information—offences and civil penalties

106ZPN Failing to produce documents or give information—offences and civil penalties

Offence (other than for persons under review who are practitioners) (1) A person commits an offence if: (a) the person is required to produce a document or give information under subsection 89B(2) or 105A(2); and (b) the person intentionally refuses or fails to comply with the requirement; and (c) if the person is the person under review—the person is not a practitioner.

Penalty: 30 penalty units.

Civil penalty for bodies corporate (2) A body corporate must not refuse or fail to comply with a requirement to produce a document or give information under subsection 89B(2) or 105A(2).

Civil penalty: 30 penalty units.

(3) A body corporate that contravenes subsection (2) commits a separate contravention of that subsection in respect of each day during which the contravention continues (including a day of the making of a relevant pecuniary penalty order or any subsequent day).