95.A person who fails to comply with an information notice issued under section 30 or 31 or who obstructs an authorised officer in the course of an inspection is liable to a penalty as determined by a relevant local authority (subsections (1) and (2)). The penalty under this section also applies to a person who conceals, destroys or disposes of a document in breach of sections 60 or 61 (subsection (3)).
Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 3 – Penalties Section 56 – Penalties for failure to comply or obstruction