Part 13Offences and penalties
230Neglect or refusal to supply particulars, and improper divulging of information
Every person commits an offence who—
- fails to keep, or provide, any accounts or records, or who neglects or refuses to provide any records, return, or information, when lawfully requested or required to do so under this Act; or
- makes any false or misleading statement, or omits any material information, in any communication, application, record, or return prescribed by or in accordance with this Act, or required for its administration.
Every person who commits an offence against subsection (1) is liable to the penalty set out in section 252(3).


