- control of the person when required so to do by an inspector or a police officer in the performance of his functions under this Act; or
- (b) fails, without reasonable excuse, to attend before an inspector or a police officer and answer questions or supply information when required so to do by the inspector or police officer in the performance of his functions under this Act,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years 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 shall be a defence for him to prove that—
- (a) the document was not in his possession or under his control; and
- (b) it was not reasonably practicable for him 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 shall be a defence for him to prove that he had a reasonable excuse for failing to comply with the requirement.
Destroying or falsifying documents
177. Any person who, having been required to produce a document to the Authority, an inspector or an authorised person under this Act—
- (a) intentionally or recklessly destroys or otherwise disposes of it, falsifies it or conceals it; or
- (b) causes or permits its destruction, disposal, falsification or concealment,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 2 years or to both.
