(1) A person shall not, without reasonable excuse, contravene a requirement under section 66 or any other provision of this Act—
(a) to give written information or to produce a document to the Commissioner or another person; or
(b) to attend before the Commissioner or another person.
Penalty:
(a) in the case of a natural person—50 penalty units or imprisonment for 6 months, or both;
(b) in the case of a body corporate—250 penalty units.
(2) A person attending before the Commissioner or another person under section 66 or any other provision of this Act shall not, without reasonable excuse, contravene any of the following requirements:
(a) a requirement to answer a question;
(b) a requirement to produce a document;
(c) a requirement to take an oath or to make an affirmation.
Penalty: 50 penalty units or imprisonment for 6 months, or both.