Section 94Part 10 — Offences
Destroying or falsifying documents
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A person commits an offence where, having been required to produce a document under section 42 or 43 —
that person intentionally or recklessly destroys or otherwise disposes of it, falsifies it or conceals it; or
that person causes or permits its destruction, disposal, falsification or concealment.
A person who commits an offence under subsection (1) is liable on summary conviction to a fine of four thousand dollars or on conviction on indictment to a fine and to imprisonment for two years.