Section 145
Section 145
(1)
Any person who, being required by this Order to answer any question put to him by any proper officer of excise, or to give any information or produce any document which may reasonably be required of him by the officer and which it is in his power to give –
(a)
refuses to answer the question or does not truly answer the question;
(b)
refuses to give such information or produce such document; or
(c)
furnishes as true any information or document which he knows or has reason to believe to be false, shall be guilty of an offence and liable on conviction to a fine not exceeding $8,000, imprisonment for a term not exceeding one year or both.
(2)
When any such answer, information or document is proved to be untrue or incorrect in whole or in part, it shall be no defence to allege that such answer, information or document or any part thereof was made or furnished or produced inadvertently or without criminal or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the informant.
84
BLUV as of 8th August 2018
Penalty for various offences.