50. (1) A person shall not, without reasonable excuse, fail to—
(a) answer a question or produce a document when required to do so under subsection 38 (4); or
(b) give information or produce a document when required to do so under subsection 41 (1).
Penalty: $5,000 or imprisonment for 6 months, or both.
(2) It is not a reasonable excuse for the purposes of subsection (1) for a person to fail to comply with a requirement under subsection 38 (4) or 41 (1) on the ground that the answer to the question, the production of the document or the giving of the information might tend to incriminate the person but—
(a) any answer or information given or document produced; and
(b) any information, document or thing obtained as a direct or indirect consequence of the giving of the answer or information, or the production of the document;
is not admissible in evidence against the person in any civil or criminal proceedings, other than proceedings for—
(c) an offence against section 53 or 54;
(d) any other offence in respect of the falsity of the answer, document or information; or
(e) an offence under or by virtue of Part VIII of the Crimes Act that relates to an alleged offence referred to in paragraph (c) or (d);