Commonwealth Consolidated ActsA person who:
(a) without reasonable excuse, fails to comply with a direction made by an authorised officer in accordance with section 18 or 20; or
(b) without reasonable excuse, obstructs an authorised officer or a person assisting an authorised officer in the exercise of power of the authorised officer; or
(c) gives to an authorised officer who is exercising such a power information that the person knows to be false or misleading in a material particular;
is guilty of an offence.
Maximum penalty: $10,000 or imprisonment for 6 months, or both, for an individual or $50,000 for a body corporate.
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