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In forceAmended2020 Revised Edition

Part 3B · Offences

27. Refusal to provide information, etc.

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Amended

Last amended by an amending law of 2016.

(1)

Any person who fails to comply with a requirement imposed on the person under section 20, 21, 22, 24 or 25 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.

(2)

If a person is charged with an offence under subsection (1) in respect of a requirement to produce a document, it is a defence for the person to prove that —

(a)

the document was not in the person’s possession or under the person’s control; and

(b)

it was not reasonably practicable for the person to comply with the requirement.

(3)

If a person is charged with an offence under subsection (1) in respect of a requirement —

(a)

to provide information;

(b)

to provide an explanation of a document; or

(c)

to state where a document is to be found,it is a defence for the person to prove that the person had a reasonable excuse for failing to comply with the requirement.

(4)

Failure to comply with a requirement imposed under section 20, 21, 22, 24 or 25 is not an offence if the person imposing the requirement has failed to act in accordance with that section.[12O

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