(1) This section applies if a person is given a request for information under:
(a) subsection 27B(1); or
(b) subsection 27C(3); or
(bab) subsection 34AB(1); or
(ba) subsection 34Y(1); or
(bb) subsection 34ZO(1); or
(bc) subsection 34ZZH(1); or
(bd) subsection 34ZZZE(1); or
(c) subsection 38(1); or
(d) subsection 44(1).
(2) The person commits an offence if the person fails to comply with the request.
(3) An individual is excused from complying with the request if the giving of the information might tend to incriminate the individual or expose the individual to a penalty.
(4) An offence against subsection (2) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .