34 Offences: information and attendance of witnesses

34  Offences: information and attendance of witnesses

(1)     A person commits an offence if—

(a)     the person fails, without reasonable excuse, to comply with a requirement of an information notice or an attendance notice, or

(b)     the person intentionally or recklessly alters, suppresses or destroys or causes or permits the alteration, suppression or destruction of any information the person has been required by an information notice to provide.

(2)     A person commits an offence if the person intentionally obstructs or delays the

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