(b) fail to comply with a requirement under this Division to produce a record
or document in the person's possession, custody, or control, or
(c) fail to
comply with a requirement under this Division to furnish any authority or
order reasonably required of the person under this Division, or
(d) in
purported compliance with a requirement under this Division produce a document
or record knowing it to be false or misleading in a material particular.
:
Maximum penalty--100 penalty units.
(2) A court that convicts a person of an
offence under this section may, in addition to any penalty imposed, order the
person to produce the records in respect of which the offence occurred to the
Secretary or an authorised officer within such time as the court specifies in
the order.
(3) A person who fails to produce a record in accordance with an
order of a court made under this section is guilty of an offence punishable by
a penalty not exceeding 10 penalty units in respect of each day that the
failure continues.
