(1) A person commits an offence if:
(a) the person is required to give information, produce a document or thing or attend an interview in accordance with a notice given to the person under section 24F; and
(b) the person fails to comply with the requirement.
Penalty: 30 penalty units.
(2) Subsection (1) does not apply if it is not reasonably practicable for the person to comply with the requirement.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code ).