Excise Act 1901
A person must not engage in conduct if:
(a) the conduct:
(i) destroys, or renders incapable of identification, a document or thing that is, or may be, evidential material or a forfeited good; or
(ii) renders illegible or indecipherable such a document or thing; or
(iii) places or conceals on his or her body, or in any clothing worn by the person, such a document or thing; and
(b) the conduct is engaged in with the intention of preventing it from being seized by an officer in the exercise of the person's powers under a search warrant or a seizure warrant.
Penalty: Imprisonment for 2 years.
107FN(2)
In this section:
(a) do an act; or
(b) omit to perform an act.
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