You can commit an offence if you do not provide information or documents when asked. This can happen if you fail to comply with a notice given under section 85. You must have a reasonable excuse for not providing the information or documents. If you commit this offence, you can be fined. As an individual, your fine can be up to $10,000. As a company, your fine can be up to $50,000. You will be fined if you are convicted of this offence. This means you have been found guilty in court. The fine will depend on whether you are an individual or a company.