Commentary on Sections and Schedules Part 1 – Terrorist Asset-Freezing Information for Treasury Section 22 – Failure to comply with request for information
60.This section makes it an offence for a person to (a) without reasonable excuse, refuse or fail within the time and in the manner specified (or within a reasonable time if no time is specified) to comply with any information request under Chapter 3 of Part 1 of the Act, (b) knowingly or recklessly give any information or produce any document which is false in a material particular in response to such a request, (c) with intent to evade the provisions of Chapter 3, destroy, mutilate, deface, conceal or remove any document, or (d) otherwise intentionally obstruct the Treasury in the exercise of their powers under Chapter 3 (subsection (1)). Subsection (2) provides that where a person is convicted of any such offence, the court may make an order requiring that person to comply with the request.