A person who—
(a) wilfully makes a false statement to mislead or misleads or attempts to mislead the Commission or any other person in the discharge of functions under this Act; or
(b) without lawful justification or excuse—
(i) obstructs, hinders or resists the Commission or any other person in the discharge of functions under this Act,
(ii) fails to comply with any lawful requirement of the Commission or any other person under this Act; or
(c) deals with documents, communication or information in a manner inconsistent with his or her duty under this Act,
commits an offence and is liable on summary conviction to a fine of $5,000 and to imprisonment for a term of 2 years.