(1) A person shall not refuse or fail ¾
(a) to attend before an authorised officer;
(b) to be sworn or make an affirmation; or
(c) to answer a question or produce an account, book or document,
when so required in pursuance of this Act.
(2) A person shall not ¾
(a) obtain a payment under this Act that, to the knowledge of the person, is not payable;
(b) obtain a payment under this Act by means of a statement that, to the knowledge of the person, is false or misleading in a material particular; or
(c) present to an authorised officer or other person doing duty in relation to this Act, an account, book or document, or make to such an officer or person a statement, that, to the knowledge of the person, is false or misleading in a material particular.
Penalty: $2 000 or imprisonment for 12 months.
(3) For the purposes of subsection (2), a matter shall be deemed to be within the knowledge of a person being a body corporate if the matter is within the knowledge of a director or officer of the body corporate.
(4) Where a person is convicted of an offence against subsection (2), the court may, in addition to imposing a penalty under that subsection, order the person to refund to the State the amount of any payment under this Act wrongfully obtained.
(5) Where a court has made an order under subsection (4), a certificate under the hand of the appropriate officer of the court specifying the amount ordered to be refunded and the person by whom the amount is payable may be filed in a court having civil jurisdiction to the extent of that amount and is thereupon enforceable in all respects as a final judgment of that court.
[Section 15 amended by No. 14 of 1978 s. 7.]