Part 5Information, enforcement, compensation, appeals, and secondary legislation
Offences
181Offence involving withholding assessment or giving false or misleading information in assessment
A person commits an offence if the person, when directed under section 135(1) or 165(1) to obtain an assessment,—
- intentionally fails or refuses to obtain the assessment within the time specified in the direction; or
- intentionally fails or refuses to provide the assessment to the person who gave the direction within the time specified in the direction; or
- knowingly provides in the assessment false or misleading information to the person who gave the direction.
No prosecution may be brought under this section—
- before the time for appeal against a direction to obtain an assessment in relation to a structure has expired under section 207(2)(a); and
- if a person appeals under section 207(1)(a), until the determination of the appeal.
Subsection (2)(b) applies despite anything to the contrary in section 25 of the Criminal Procedure Act 2011.
A person who commits an offence against subsection (1)(a) or (b) is liable on conviction,—
- in the case of an individual, to imprisonment for a term not exceeding 3 months or to a fine not exceeding $5,000:
- in any other case, to a fine not exceeding $50,000.
A person who commits an offence against subsection (1)(c) is liable on conviction,—
- in the case of an individual, to imprisonment for a term not exceeding 3 months or to a fine not exceeding $20,000:
- in any other case, to a fine not exceeding $60,000.
Compare
- 2002 No 33 s 96



