(1) Where a person is required by a production order to produce a document to a police officer or make a document available to a police officer for inspection, the person commits an offence against this subsection if the person—
(a) contravenes the order without reasonable excuse; or
(b) in purported compliance with the order produces or makes available a document known to the person to be false or misleading in a material particular without—
(i) indicating to the police officer to whom the document is produced or made available that the document is false or misleading and the respect on which the document is false or misleading, and
(ii) providing correct information to the police officer if the person is in possession of, or can reasonably acquire, the correct information.
(2) An offence against subsection (1) is punishable upon summary conviction by—
(a) a fine of $50,000 or imprisonment for a period of 2 years, or both, where the offender is a natural person;
(b) a fine of $100,000, where the offender is a body corporate.