28. Any person who(1) hinders or attempts to hinder a person conducting an audit or investigation, refuses to provide any information or document that he or she must send or make available, or conceals or destroys any document relevant to an audit or investigation,
(2) by an act or omission, helps another person to commit an offence under subparagraph 1, or
(3) by encouragement, advice, consent, authorization or command, induces another person to commit an offence under subparagraph 1,
is guilty of an offence and is liable to a fine of $4,000 to $20,000.
The fines are doubled for a subsequent offence.
2017, c. 272017, c. 27, s. 28.