(1) A person commits an offence if:
(a) the person is given a notice under section 39ZAA; and
(b) the person refuses or fails to comply with the notice.
Penalty: 2 years imprisonment.
(2) Subsection (1) does not apply if complying with the notice would tend to incriminate the person.
Note: A defendant bears an evidential burden in relation to the matters in subsection (2). (See subsection 13.3(3) of the Criminal Code .)