A person commits an offence if:
(a) the person is given a request under section 62; and
(b) the person fails to comply with the request.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See also subsection 4B(3) (body corporate multiplier) and section 4K (continuing and multiple offences) of the Crimes Act 1914 .
Note 3: See also sections 88 (self - incrimination) and 89 (legal professional privilege) of this Act.