31B. Failure to comply with investigation
(1) Where under section 31 a person is required to give any information, answer any question, or produce any document and that person, without reasonable excuse (proof of which shall lie on him) ¾
(a) fails to give that information or answer that question at or within the time specified in the requirement;
(b) gives any information or answer that is false in any particular; or
(c) fails to produce that document at or within the time specified in the requirement,
the person commits an offence.
Penalty: $2 000.
(2) It is a defence in any proceeding for an offence under subsection (1)(a) or (c) for the accused to show ¾
(a) that, in the case of an alleged offence arising out of a requirement made orally under section 31, the investigator did not, when making the requirement, inform the accused that he was required under this Act to give the information or answer the question, as the case may be;
(b) that, in the case of an alleged offence arising out of a requirement made by notice in writing under section 31, the notice did not state that he was required under this Act to give the information, answer the question, or produce the document, as the case may be;
(c) that the time specified in the requirement did not afford the accused sufficient notice to enable him to comply with the requirement; or
(d) that, in any case, the investigator did not, before making the requirement, have reasonable grounds to believe that compliance with the requirement would materially assist in the inquiry being carried out.
[Section 31B inserted by No. 55 of 2004 s. 958; amended by No. 84 of 2004 s. 82.]