43 Neglect or refusal to supply particulars

(1)

Every person commits an offence who fails to produce any books of account, vouchers, documents, or other business records when lawfully required so to do, or who neglects or refuses to fill in and supply the particulars required in any schedule lawfully left with or sent to him, or who neglects or refuses to answer any question or inquiry lawfully addressed to him by the Statistician, or by an employee of the department authorised in writing by the Statistician, and is liable on conviction to a fine not exceeding $500 or, in the case of a body corporate, to a fine not exceeding $2,000.

(2)

The conviction of any person of an offence against subsection (1) or against this subsection in relation to his failure to produce any books of account, vouchers, documents, or other business records, or to his neglect or refusal to fill in and supply any particulars required in any such schedules or to answer any such question or inquiry, shall not relieve him of his obligation to supply such books of account, vouchers, documents, or other business records, or to fill in and supply the particulars or to answer the question or inquiry; and if, after the expiration of 14 days from the date of the conviction, he still has failed to produce the books of account, vouchers, documents, or other business records lawfully requested, or he continues to neglect or refuse to fill in and supply the particulars or to answer the question or inquiry, he commits a further offence and is liable on conviction in respect of each day after the expiration of those 14 days to a fine not exceeding $20 or, in the case of a body corporate, to a fine not exceeding $80.

(2A)

Any obligation imposed on any person to produce any books of account, vouchers, documents, or other business records when lawfully required to do so, or to fill in and supply the particulars required in any schedule lawfully left with or sent to him, or to answer any question or inquiry lawfully addressed to him by the Statistician, or by an employee of the department authorised in writing by the Statistician, being an obligation required to be performed at or within a specified or particular time, shall be deemed to be a continuing obligation to produce such books of account, vouchers, documents, or other business records, or to fill in and supply any particulars required in any such schedule, or to answer any such question or inquiry, notwithstanding that the obligation has not been performed at or within that time.

(3)

No person who objects to state the religious denomination or sect to which he belongs shall commit an offence by refusing to supply that information if he inserts or causes to be inserted in the space on the schedule provided for the information the word “object”.

(4)

Except with the prior approval of the Statistician, a reference in the response to any schedule to any other document from which the required information can be obtained shall be deemed not be a compliance with the provisions of this section.

Compare: 1955 No 45 s 30

Section 43(1): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

Section 43(1): amended, on 5 November 1982, by section 11(1)(a) of the Statistics Amendment Act 1982 (1982 No 38).

Section 43(1): amended, on 5 November 1982, by section 11(1)(b) of the Statistics Amendment Act 1982 (1982 No 38).

Section 43(2): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

Section 43(2): amended, on 5 November 1982, by section 11(2)(a) of the Statistics Amendment Act 1982 (1982 No 38).

Section 43(2): amended, on 5 November 1982, by section 11(2)(b) of the Statistics Amendment Act 1982 (1982 No 38).

Section 43(2A): inserted, on 5 November 1982, by section 11(3) of the Statistics Amendment Act 1982 (1982 No 38).