(1) A person commits an offence if:
(a) the person is served with a notice to produce; and
(b) the person fails to comply with the notice:
(i) unless subparagraph (ii) applies--within the period specified in the notice; or
(ii) if the Commissioner extends the period--within that period as extended.
Note: For protection for journalists' informants, see section 31, for international relations certificates, see section 236, and for other privileges and protections, see Division 6 of this Part.
Penalty: Imprisonment for 2 years.
(2) Subsection (1) does not apply if it is not reasonably practicable for the person to comply with the notice within the required period.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2): see subsection 13.3(3) of the Criminal Code .