92Offences relating to section 91 requirements

92 Offences relating to section 91 requirements

(1) A person commits an offence if: (a) the person fails to attend before the Investigator in accordance with a requirement under subsection 91(1); or (b) the person refuses to take an oath or make an affirmation in accordance with a requirement under subsection 91(3); or (c) the person refuses or fails to answer a question in accordance with a requirement under subsection 91(1); or (d) the person fails to give the Investigator a thing in accordance with a requirement under subsection 91(1) and it would have been reasonably practicable for the person to have done so.

Penalty: 30 penalty units.

(2) However, a person is not required to answer a question or give a thing if doing so might tend to incriminate the person or expose the person to a penalty. (3) A person commits an offence if: (a) a requirement is made of the person under subsection 91(1); and (b) the person gives information to the Investigator in answering a question lawfully put to the person by the Investigator; and (c) the person does so knowing that the information is false or misleading in a material particular.

Penalty: Imprisonment for 12 months.

(4) A person commits an offence if: (a) a requirement is made of the person under subsection 91(1); and (b) the person gives a document or record to the Investigator in accordance with the requirement; and (c) the person does so knowing that the document or record is false or misleading in a material particular.

Penalty: Imprisonment for 12 months.

(5) Subsection (4) does not apply if, when the person gave the document or record to the Investigator, the person informed the Investigator that it was false or misleading in a material particular and specified in what respect it was false or misleading.