Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if a person is given a request for information under subsection 71(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 .