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(c) that-
(i) he intended to disclose to an authorized officer such a suspicion, belief or matter as is mentioned in subsection (3) in relation to the arrangement; but
(ii) there is reasonable excuse for his failure to make disclosure in accordance with subsection (3)(a).
(5) A person who commits an offence under this section is liable—
(a) on conviction upon indictment to a fine of $5,000,000 and to imprisonment for
14 years; or
(b) on summary conviction to a fine of $500,000 and to imprisonment for 3 years.
Restriction on revealing disclosure under section 25
26. (1) Subject to subsection (2), no witness in any civil or criminal proceedings shall be obliged—
(a) to reveal that a disclosure was made under section 25(3);
(b) to reveal the identity of any person as the person making the disclosure; or
(c) to answer any question if the answer would lead, or would tend to lead, to the
revealing of any fact or matter referred to in paragraph (a) or (b).
(2) Subsection (1) shall not apply in any proceedings-
(a) for an offence under section 25 or this section; or
(b) where the court is of the opinion that justice cannot fully be done between the parties without revealing the disclosure or the identity of any person as the person making the disclosure.
(3) Subject to subsections (4), (5) and (6), no person shall publish or broadcast any information so as to reveal or suggest
(a) that a disclosure was made under section 25(3); or
(b) the identity of any person as the person making the disclosure.
(4) In subsection (3) “information'
(a) includes a report of any civil or criminal proceedings;
(b) does not include information published for statistical purposes by, or under the
authority of, the Government.
(5) Subsection (3) shall not apply in respect of proceedings-
(a) against the person making the disclosure for an offence under section 25; or
(b) for an offence under this section.
(6) The court or a magistrate may, if satisfied that it is in the interests of justice to do so, by order dispense with the requirements of subsection (3) to such extent as may be specified in the order.