(1) A person commits an offence if:
(a) a requirement of APRA or the inspector under section 62C is applicable to the person; and
(b) the person refuses or fails to comply with the requirement to the extent to which the person is able to comply with it.
Penalty: 50 penalty units or imprisonment for 3 months, or both.
(2) A person is not excused from complying with a requirement under section 62C on the ground that doing so might tend to incriminate the person.
(3) However, if the person is:
(a) an individual; and
(b) is required to answer questions under section 62C; and
(c) before answering the questions, the person informs APRA or the inspector that doing so might tend to incriminate him or her;
the questions or answers are not admissible in evidence against him or her in criminal proceedings other than a prosecution for:
(d) an offence against subsection (1); or
(e) an offence against section 137.1 or 137.2 of the Criminal Code that relates to this section.