Refusal to provide information, etc.
27.—(1)  Any person who fails to comply with a requirement imposed on the person under section 20, 21, 22, 24 or 25 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.
[25/2016]
(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.
[25/2016]
(3)  If a person is charged with an offence under subsection (1) in respect of a requirement —
(a)to provide information;
(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.
[25/2016]
(4)  Failure to comply with a requirement imposed under section 20, 21, 22, 24 or 25 is not an offence if the person imposing the requirement has failed to act in accordance with that section.
[12O
[25/2016]