Offence (other than for persons under review who are practitioners)
(1) A person commits an offence if:
(a) the person is required to produce a document or give information under subsection 89B(2) or 105A(2); and
(b) the person intentionally refuses or fails to comply with the requirement; and
(c) if the person is the person under review--the person is not a practitioner.
Civil penalty for bodies corporate
(2) A body corporate must not refuse or fail to comply with a requirement to produce a document or give information under subsection 89B(2) or 105A(2).
Civil penalty: 30 penalty units.
(3) A body corporate that contravenes subsection (2) commits a separate contravention of that subsection in respect of each day during which the contravention continues (including a day of the making of a relevant pecuniary penalty order or any subsequent day).