(1)
Every person commits an offence, and is liable on conviction to imprisonment for a term not exceeding 2 years or to a fine not exceeding $50,000, who, with intent to defeat any investigation being carried out or likely to be carried out by the Serious Fraud Office, or with intent to prevent the Serious Fraud Office exercising any power under this Act,—
destroys, alters, or conceals any book, document, or record; or
sends any book, document, or record out of New Zealand.
(2)
If, in any prosecution for any such alleged offence, it is proved that the person charged with the offence has—
destroyed, altered, or concealed any book, document, or record; or
sent any book, document, or record out of New Zealand,—
the onus of proving that in so doing that person had not acted in contravention of this section shall lie on that person.
Compare: 1989 No 11 s 68
Section 46(1): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).