117Failing to furnish information etc.

#### 117 Failing to furnish information etc. (1) A person must not: (a) refuse to comply with a requirement in an instrument under section 115; or (b) fail to comply with a requirement in an instrument under section 115; or (c) in purported compliance with such a requirement, furnish information knowing that it is false or misleading in a material particular; or (d) when attending before the Designated Authority or an inspector because of such a requirement, make a statement or produce a document knowing that it is false or misleading in a material particular. Penalty: 100 penalty units. (2) Paragraph (1)(a) or (b) does not apply to the extent to which the person is not capable of complying with the requirement. > Note: A defendant bears an evidential burden in relation to the matter in subsection (2), see subsection 13.3(3) of the Criminal Code. (3) An offence against paragraph (1)(b) is an offence of strict liability. > Note: For strict liability, see section 6.1 of the Criminal Code.