A person commits an offence if:
(a) the person acts or omits to act; and
(b) the act or omission results in a document or thing being:
(i) concealed, mutilated or destroyed; or
(ii) rendered incapable of identification; or
(iii) in the case of a document, rendered illegible or indecipherable; and
(c) the document or thing is, or is likely to be, required by the Commissioner under a notice to produce or at a hearing.
Penalty: Imprisonment for 5 years.