Section 112 – Offences of failing to comply with information notices
295.Section 112(1) provides that an offence is committed where a person on whom an information notice has been served does not comply with a requirement of the notice after a period of 21 days from the day on which the notice was served, but there is a defence if the person can prove a reasonable excuse for failing to comply. This is a summary offence punishable by a fine.
296.Subsection (5) provides that it is an offence to knowingly or recklessly provide information which is false or misleading. This is an either way offence punishable by a fine.
297.It is possible under this section for a person to be convicted of more than one offence in relation to the same information notice by reference to different periods.
