193 Penalties relating to sections 191 and 192

193  Penalties relating to sections 191 and 192

(1)     A person who, without reasonable excuse, neglects or refuses to provide information or produce a document when required to do so under section 191 is guilty of an offence.

(2)     A person who without reasonable excuse—

(a)     intentionally delays or obstructs an appointed person exercising any power under section 192,

(b)     neglects or refuses to produce,

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