Section 158

without reasonable excuse, refuses or fails to comply with an order under section 155(2)(a) or 157(2);

without reasonable excuse, refuses or fails to comply with section 155(5) or 157(5); or

in purported compliance with an order under section 155(2)(a) or 157(2) or with section 155(5) or 157(5), provides to the Authority any information, or copy of any information, known to the person to be false or misleading in a material particular.

in any case where the person is an individual, to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both and, in the case of a continuing offence, to a further fine not exceeding $5,000 for every day or part of a day during which the offence continues after conviction; or

in any other case, to a fine not exceeding $100,000 and, in the case of a continuing offence, to a further fine not exceeding $10,000 for every day or part of a day during which the offence continues after conviction.

in any case where the person is an individual, to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both; or

in any other case, to a fine not exceeding $100,000.