New South Wales Consolidated Acts New South Wales Consolidated ActsA person who:
(a) neglects or fails to comply with a requirement duly made by a notice under this Division within the time specified in the notice, or
(b) alters, destroys or conceals any document referred to in section 27 (1) (e), or
(c) refuses to take an oath required to be taken under this Division, or
(d) hinders or obstructs the Minister or any authorised inspector in the exercise of his or her functions under this Division,is guilty of an offence.
Maximum penalty: 50 penalty units or imprisonment for 6 months, or both.