Protection of the Environment Operations Act 1997 No 156
Current version for 1 January 2015 to date (accessed 29 January 2015 at 21:19)

177   Offences

(1) False or misleading information to auditor
A person who provides information to an environmental auditor in connection with a mandatory environmental audit, knowing the information to be false or misleading in a material respect, is guilty of an offence.
(2) Information not provided to auditor
The holder of a licence who fails to provide information to an environmental auditor in connection with a mandatory environmental audit being carried out in relation to the licence, knowing the information to be materially relevant to the audit, is guilty of an offence.
(3) False or misleading information in audit report
An environmental auditor who includes information in an audit report produced to the appropriate regulatory authority in connection with a mandatory environmental audit, knowing the information to be false or misleading in a material respect, is guilty of an offence.
(4) Information not included in audit report
An environmental auditor who fails to provide information in an audit report produced to the appropriate regulatory authority in connection with a mandatory environmental audit, knowing the information to be materially relevant to the audit, is guilty of an offence.
(5) Retention of audit documentation
The holder of a licence who:
(a)  fails to retain any written documentation required to be prepared by the holder in connection with a mandatory environmental audit for a period of at least 5 years after the audit report concerned was produced to the appropriate regulatory authority (or such other period as is prescribed by the regulations), or
(b)  fails to produce during that period any such documentation to the appropriate regulatory authority on request,
is guilty of an offence.

Maximum penalty:

•  in the case of a corporation—$250,000 and, in the case of a continuing offence, a further penalty of $120,000 for each day the offence continues, or
•  in the case of an individual—$120,000 and, in the case of a continuing offence, a further penalty of $60,000 for each day the offence continues.

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