Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person who refuses or fails to comply with a notice under section 139ZL commits an offence punishable upon conviction by imprisonment for a period not exceeding 6 months.
(2) If a person is convicted of an offence against subsection (1) in relation to the refusal or failure of the convicted person or another person to comply with a notice under section 139ZL, the court that convicted the person may, in addition to imposing a penalty on the convicted person, order that person to pay to the trustee an amount not exceeding the amount, or the total of the amounts, that the convicted person or the other person, as the case may be, refused or failed to pay to the trustee in accordance with the notice.