110Offence

#### 110 Offence 110 Offence > > (1) A person must not— > > > > > (a) wilfully delay or obstruct an authorised officer in the exercise of the authorised officer’s functions under this Division, or > > > > > (b) fail to comply with a requirement under this Division to produce a record or document in the person’s possession, custody, or control, or > > > > > (c) fail to comply with a requirement under this Division to furnish any authority or order reasonably required of the person under this Division, or > > > > > (d) in purported compliance with a requirement under this Division produce a document or record knowing it to be false or misleading in a material particular. > > > > Maximum penalty—100 penalty units. > > > (2) A court that convicts a person of an offence under this section may, in addition to any penalty imposed, order the person to produce the records in respect of which the offence occurred to the Secretary or an authorised officer within such time as the court specifies in the order. > > > (3) A person who fails to produce a record in accordance with an order of a court made under this section is guilty of an offence punishable by a penalty not exceeding 10 penalty units in respect of each day that the failure continues.