Failing to appear
(1) A person commits an offence if:
(a) the person has been summoned to appear as a witness before the Tribunal; and
(b) there has been tendered to the person an amount of money at least equal to the expenses the person could reasonably be expected to incur in connection with appearing as a witness; and
(c) the person fails to appear in obedience to the summons.
Penalty: 30 penalty units or imprisonment for 6 months, or both.
Failing to produce document or article summoned
(2) A person commits an offence if:
(a) the person has been summoned to produce a document or article to the Tribunal; and
(b) there has been tendered to the person an amount of money at least equal to the expenses the person could reasonably be expected to incur in connection with producing the document or article; and
(c) the person fails to produce the document or article.
Penalty: 30 penalty units or imprisonment for 6 months, or both.
Refusal to swear or affirm
(3) A person commits an offence if:
(a) the person appears before the Tribunal; and
(b) the person refuses to be sworn or to make an affirmation.
Penalty: 30 penalty units or imprisonment for 6 months, or both.
Refusal to answer questions or produce documents as required
(4) A person commits an offence if:
(a) the person appears before the Tribunal; and
(b) the Tribunal requires the person to answer a question or produce a document or article; and
(c) the person refuses to answer the question or produce the document or article.
Penalty: 30 penalty units or imprisonment for 6 months, or both.
General defence of reasonable excuse
(5) Subsection (1), (2), (3) or (4) does not apply if the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection (5) (see subsection 13.3(3) of the Criminal Code ).