(1) A person commits an offence if:
(a) the person is given a garnishee notice under section 58AA; and
(b) the person fails to comply with the notice.
(2) The court may, in addition to imposing a penalty on a person convicted of an offence against subsection (1) in relation to failing to pay an amount under the notice, order the person to pay to the Commonwealth an amount not exceeding the amount specified in the notice.