Refusal to provide information, etc.
75.—(1)  Any person who fails to comply with a requirement imposed on the person under section 61A, 63, 64 or 65 shall be guilty of an offence.
[23/2007]
(2)  If a person is charged with an offence under subsection (1) in respect of a requirement to produce a document, it is a defence for the person to prove that —
(a)the document was not in the person’s possession or under the person’s control; and
(b)it was not reasonably practicable for the person to comply with the requirement.
(3)  If a person is charged with an offence under subsection (1) in respect of a requirement —
(a)to provide information or answer any question posed to the person;
(b)to provide an explanation of a document; or
(c)to state where a document is to be found,
it is a defence for the person to prove that the person had a reasonable excuse for failing to comply with the requirement.
[15/2018]
(4)  Failure to comply with a requirement imposed under section 61A, 63 or 64 shall not be an offence if the person imposing the requirement has failed to act in accordance with that section.
[23/2007]