You commit an offence if you make a false or misleading cash report on purpose. This happens when you know the report is false, but you make it anyway. You must have a good reason for making a false report, or you will be in trouble.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM2140993.
109: Defence, or
"It's not your fault if something unexpected happens and you can't report cash on time"
111: Offence to obstruct or not to answer questions from Customs officer, or
"It's an offence to stop a Customs officer from doing their job or not answer their questions without a good reason."
A person commits an offence if, without reasonable excuse, the person makes or causes to be made a cash report knowing it is false or misleading in any material respect.
