(1) A person commits an offence if:
(a) the person is required under section 69 , 70 or 71 to give information or produce a document; and
(b) the person refuses or fails to comply with the requirement.
(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 ).