67.1. Anyone who(1) hinders or attempts to hinder a person exercising audit or investigation functions, in particular by communicating any false or misleading document or information, by refusing to provide or make available any document or information they must send or make available, or by concealing or destroying any document or information relevant to an audit or an investigation,
(2) by an act or omission, helps a person to commit an offence under paragraph 1, or
(3) by encouragement, advice, consent, authorization or command, induces a person to commit an offence under paragraph 1
commits an offence and is liable to a fine of $5,000 to $30,000 in the case of a natural person and $15,000 to $100,000 in any other case.