A person shall not –

(a) refuse or fail to comply with a requirement in an instrument under section 115 to the extent to which he is capable of complying with it; or

(b) in purported compliance with such a requirement, furnish information that is to his knowledge false or misleading in a material particular; or

(c) when attending before the Minister or an inspector in pursuance of such a requirement, make a statement or produce a document that is to his knowledge false or misleading in a material particular.

Penalty:  Fine not exceeding 100 penalty units.