New South Wales Consolidated Acts New South Wales Consolidated ActsA person shall not:
(a) refuse or fail to comply with a requirement under section 182 to the extent to which the person is capable of complying with it,
(b) in purported compliance with such a requirement, furnish information knowing it to be false or misleading in a material particular,
(c) when attending before a person in compliance with such a requirement, make a statement knowing it to be false or misleading in a material particular, or
(d) when producing or making available books or documents in compliance with such a requirement, produce or make available books or documents knowing them to be false or misleading in a material particular.
Maximum penalty: 20 penalty units.