(1) A person commits an offence if:
(a) the person is given a notice under section 32JE, 32JF, 32JG or 32JH; and
(b) the person fails to comply with the notice.
(1A) A person commits an offence if:
(a) the person is given a notice under section 32JE, 32JF, 32JG or 32JH; and
(b) the person fails to comply with the notice.
(1B) An offence against subsection (1A) is an offence of strict liability.
(2) A person commits an offence if:
(a) the person is given a notice under section 32JE, 32JF, 32JG or 32JH; and
(b) the person gives information or produces a document in compliance or purported compliance with the notice; and
(c) the information or document is false or misleading in a material particular.
Penalty: Imprisonment for 12 months or 1,000 penalty units, or both.
Note: For the liability of an executive officer of a body corporate, see sections 54B and 54BA.
(3) A person commits an offence if:
(a) the person is given a notice under section 32JE, 32JF, 32JG or 32JH; and
(b) the person gives information or produces a document in compliance or purported compliance with the notice; and
(c) the information or document is false or misleading in a material particular.
(4) An offence against subsection (3) is an offence of strict liability.