PART 5Supplementary
Information
Failure to provide information or provision of false information75
(1)
A person commits an offence if the person—
(a)
refuses or fails to provide information as required under section 71 or 73 or to provide a document as required under section 72, and
(b)
does not have a reasonable excuse for that refusal or failure.
(2)
A person commits an offence if—
(a)
the person provides information in response to a notice under section 71 or 73 or a request under section 74,
(b)
the information is false or misleading in a material particular, and
(c)
the person knows that it is, or is reckless as to whether it is, false or misleading.
(3)
A person commits an offence if the person intentionally alters, suppresses or destroys any document that the person has been required to produce by a notice under section 72.
(4)
A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 2 on the standard scale.