Offences prejudicing investigation

(1) A person commits an offence who, knows or has reasonable grounds to believe that an investigation in relation to an offence under this Act is being or is about to be conducted, and who intentionally– (a) makes a disclosure that is likely to prejudice the investigation; or (b) falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or 21 disposal of, documents or computer data that are relevant to the investigation. (2) A person who commits an offence under sub-section (1), is liable on– (a) summary conviction to a fine of five thousand dollars and to a term of imprisonment for three years; or (b) conviction on indictment to a fine of eight thousand dollars and to a term of imprisonment for five years. (3) Notwithstanding sub-section (1), it is a defence under sub-section (1)(a) if– (a) the accused does not know or have reasonable grounds to believe that the disclosure is likely to prejudice the investigation; (b) the disclosure is made in the exercise of a function under this Act or in compliance with a requirement imposed under or by virtue of this Act; (c) the accused is an attorney-at-law and the disclosure is– (i) to a client in connection with the giving of legal advice to the client; or (ii) to any person in connection with legal proceedings or contemplated legal proceedings. (4) Notwithstanding sub-section (1), it is a defence under sub-section (1)(b) if the accused22 (a) does not know or suspect that the documents or computer data are relevant to the investigation; or (b) does not intend to falsify, conceal, destroy or otherwise dispose of any facts disclosed by the documents or computer data, from any official carrying out the investigation. (5) Notwithstanding sub-section (2)(c)(ii), a person commits an offence if the disclosure is made in furtherance of a criminal purpose.