New Zealand Legislation: Acts
Acts are laws made by Parliament
(1) Every person commits an offence who—
(a) fails to make an entry required under this Act:
(b) makes an entry required under this Act that is erroneous or defective in a material particular.
(2) It is a defence to a prosecution for an offence against subsection (1) if the person proves—
(a) that, in the case of a prosecution for an offence against subsection (1)(a), the person took all reasonable steps to ensure that an entry was made; or
(b) that, in the case of a prosecution for an offence against subsection (1)(b), the person took all reasonable steps to ensure that the entry was not erroneous or defective.
(3) Every person who commits an offence against subsection (1) is liable on conviction,—
(a) in the case of an individual, to a fine not exceeding $1,000:
(b) in the case of a body corporate, to a fine not exceeding $5,000.
(4) Every person commits an offence who is concerned in the making of an entry that the person knows is erroneous or defective in a material particular.
(5) Every person who commits an offence against subsection (4) is liable on conviction,—
(a) in the case of an individual, to imprisonment for a term not exceeding 6 months or a fine not exceeding $10,000; or
(b) in the case of a body corporate, to a fine not exceeding $50,000; or
(c) in either case, to a fine of an amount not exceeding 3 times the value of the goods to which the offence relates.
Compare: 1966 No 19 ss 21, 21A; 1986 No 44 s 6
