Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person commits an offence if:
(a) the person is served with a notice under section 79; and
(b) the notice requires the person to:
(i) give information; or
(ii) produce documents or things;
specified in the notice; and
(c) the person fails to comply with the notice:
(i) within the period specified in the notice; or
(ii) if the authorised person has allowed the person further time under subsection 79(6)--within such further time.
Penalty: 30 penalty units or imprisonment for 6 months, or both.
(2) A person commits an offence if:
(a) the person is served with a notice under section 79; and
(b) the notice requires the person to appear before an authorised person to answer questions put by the authorised person; and
(c) the person fails to comply with the notice.
Penalty: 30 penalty units or imprisonment for 6 months, or both.
(3) A person commits an offence if:
(a) the person is required to take an oath; and
(b) the person refuses or fails to comply with the requirement.
Penalty: 30 penalty units or imprisonment for 6 months, or both.
(4) A person commits an offence if:
(a) the person is served with a notice under section 79; and
(b) the notice requires the person to appear before an authorised person to answer questions put by the authorised person; and
(c) the person refuses or fails to answer a question put by the authorised person.
Penalty: 30 penalty units or imprisonment for 6 months, or both.