12.—(1) A person commits an offence if the person —
(a)
without prior permission of an authorised officer, opens, breaks, alters or removes any mark, lock, seal or other safeguard used to secure a package, box, container or other thing under section 10(1)(a)(ii) or (g)(ii); or
(b)
without reasonable excuse, fails to do anything required of the person by an authorised officer under section 10(1).
(2) A person commits an offence if the person intentionally alters, suppresses or destroys any document or information which the person has been required by an authorised officer under section 10(1)(i) to provide.
(3) A person who is guilty of an offence under subsection (1) shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.
(4) A person who is guilty of an offence under subsection (2) 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.
(5) In any proceedings for an offence under subsection (1), it is a defence for the accused to prove, on a balance of probabilities, that —
(a)
the person does not possess the document or information required; or
(b)
the person has taken all reasonable steps available to the person to obtain the document or information required and has been unable to obtain it.
(6) To avoid doubt, for the purposes of subsection (1), it is a reasonable excuse for a person to refuse or fail to provide any information, produce any document or answer any question if doing so might tend to incriminate that person.