insert
(3A) An entity commits an offence if—
(a) the commissioner makes a request under subsection (1); and
(b) the entity fails to comply with the request.
Maximum penalty: 50 penalty units.
(3B) Subsection (3A) does not apply if the entity has a reasonable excuse for failing to comply with the request.
(3C) An offence against this section is a strict liability offence.