Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person must not refuse or fail to comply with a requirement under this Division to give information or produce a document or records.
Penalty: Imprisonment for 12 months.
(2) Subsection (1) applies only to the extent to which the person is capable of complying with the requirement.
(3) Subsection (1) does not apply if the person has a reasonable excuse.
(4) Strict liability applies to the element of an offence against subsection (1) that a requirement is a requirement under this Division.