A person appearing before the Tribunal to give evidence at the hearing of a proceeding or a directions hearing in relation to a proceeding commits an offence if the person:
(a) fails to take an oath or make an affirmation when required to do so (see section 76); or
(b) fails to answer a question that the Tribunal requires the person to answer.
Penalty: Imprisonment for 6 months or 30 penalty units, or both.