(1) A person attending before the Official Receiver or an authorised officer as required by a notice under subsection 77C(1) must not:
(a) refuse or fail to be sworn or to make an affirmation; or
(b) refuse or fail to answer a question that the person is required to answer by the Official Receiver or authorised officer, as the case may be; or
(c) refuse or fail to produce any books that the person is required by the notice to produce.
Penalty: Imprisonment for 6 months.
(2) Subsection (1) does not apply if the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code ).