122T Criminal proceedings relating to compliance with requirements under this Division
(1) A person is not guilty of an offence under section 125 in respect of a neglect or failure to comply with a requirement made of the person under this Division if the person satisfies the court that the person had a lawful excuse for doing so.
(2) A person must not furnish any information or do any other thing in purported compliance with a requirement made under this Division that the person knows is false or misleading in a material respect.
(3) A person must not wilfully delay or obstruct an authorised officer in the exercise of the authorised officer’s powers under this Division.
(4) Despite section 126, the maximum penalty for an offence under section 125 arising under this Division is:
(a) 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
(b) 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.