(3) A person who is guilty of an offence under subsection (1) shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.
(4) A person who is guilty of an offence under subsection (2) 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.
(5) In any proceedings for an offence under subsection (1), it is a defence for the accused to prove, on a balance of probabilities, that—
- (a) the person does not possess the document or information required; or
- (b) the person has taken all reasonable steps available to the person to obtain the document or information required and has been unable to obtain it.
(6) To avoid doubt, for the purposes of subsection (1), it is a reasonable excuse for a person to refuse or fail to provide any information, produce any document or answer any question if doing so might tend to incriminate that person.
Offence of providing false information, etc.
13.—(1) If—
- (a) a person provides a document, or makes a statement (whether orally, in writing or any other way) or gives information, to the Authority or an authorised officer;
- (b) the document, statement or information is false or misleading, or the statement or information omits any matter or thing without which the statement or information (as the case may be) is misleading;
- (c) the person knows, or ought reasonably to know, that the document is false or misleading, or that the statement or information is as described in paragraph (b); and
- (d) the document is provided, or the statement is made or the information is given, for or in connection with—
- (i) an application for or relating to an import approval under this Act; or
