(1) A person commits an offence if:
(a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and
(b) the person refuses or fails to comply with the requirement.
Penalty: Imprisonment for 6 months.
(2) Subsection (1) does not apply if the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code ).