10Offences

##### 10 Offences (1) A person shall not, without reasonable excuse, refuse or fail to comply with a requirement made under section 8 or 9. Penalty: $10,000 or imprisonment for 2 years, or both. (2) A person shall not, in purported compliance with a requirement made under section 8 or 9, furnish information or make a statement that is false or misleading in a material particular. Penalty: $10,000 or imprisonment for 2 years, or both. (2A) It is a defence to a prosecution for an offence against subsection (2) if the defendant proves that he believed on reasonable grounds that the information or statement was true and was not misleading. (3) A person shall not, without reasonable excuse, obstruct or hinder: (a) the Commission or another person in the exercise of any power under section 8; or (b) a person executing a warrant issued under section 9. Penalty: $10,000 or imprisonment for 2 years, or both. (4) The occupier or person in charge of any premises that a person enters pursuant to a warrant referred to in subsection 9(1) shall provide the last‑mentioned person with all reasonable facilities and assistance for the effective exercise of his powers under the warrant. Penalty: $2,500 or imprisonment for 6 months, or both. (5) A person is not excused from making a statement providing an explanation as to any matter relating to the compilation of any books or as to any matter to which any books relate pursuant to a requirement made of him in accordance with section 8 or 9 on the ground that the statement might tend to incriminate him but, where the person claims before making a statement that the statement might tend to incriminate him, the statement is not admissible in evidence against him in criminal proceedings other than proceedings under this section. (6) Subject to subsection (5), a statement made by a person in compliance with a requirement made under section 8 or 9 may be used in evidence in any criminal or civil proceedings against the person.