21—Hindering etc authorised officers
(1) A person
who—
(a)
without reasonable excuse hinders or obstructs an authorised officer; or
(b)
fails to answer a question put by an authorised officer to the best of his or
her knowledge, information or belief; or
(c)
produces a document that he or she knows, or ought to know, is false or
misleading in a material particular; or
(d)
fails without reasonable excuse to comply with a requirement or direction of
an authorised officer under this Act; or
(e) uses
abusive, threatening or insulting language to an authorised officer or a
person assisting an authorised officer; or
(f)
falsely represents, by words or conduct, that he or she is an
authorised officer,
is guilty of an offence.
Maximum penalty: $2 500.
(2) A person is not
obliged to answer a question or to produce a document as required under this
Act if to do so might tend to incriminate the person or make the person liable
to a penalty.