118N   Obstruction of authorised persons

(1)  A person must not:

(a)  without reasonable excuse, refuse or fail to comply with any notice given or requirement made, or to answer any question asked, by an authorised person under this Division, or

(b)  wilfully delay, hinder or obstruct an authorised person in the exercise of the authorised person’s functions under this Division, or

(c)  furnish an authorised person with information that the person knows (or ought reasonably to know) is false or misleading in a material particular.

Maximum penalty: 20 penalty units.

(2)  Section 122U applies to and in respect of:

(a)  an offence under subsection (1) of failing or refusing to comply with a requirement to furnish information or answer a question under this Division in the same way as it applies to an offence of failing or refusing to comply with a requirement to furnish information or answer a question under Division 2C, and

(b)  a requirement to furnish information or answer a question under this Division in the same way as it applies to a requirement to furnish information or answer a question under Division 2C.