A person who is required by a production order to produce a document to the Director or make a document available for inspection by the Director must not –

(a) contravene the order without reasonable excuse; or

(b) in purported compliance with the order – produce or make available a document known to the person to be false or misleading in a material particular without –

(i) indicating to the Director that the document is false or misleading in that material particular and in what respect it is false or misleading; and

(iii) providing the correct information to the Director if the person is in possession of, or can reasonably acquire, the correct information.

Penalty:  In the case of –

(a) a body corporate – a fine not exceeding 500 penalty units; and

(b) an individual – a fine not exceeding 100 penalty units or imprisonment for a term not exceeding 5 years, or both.