(1) A person who refuses or fails to comply with a production or attendance notice commits an offence.
Penalty : Imprisonment for 6 months.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
(2) However, a person does not commit an offence in relation to a production notice if the person complied with the notice to the extent that it was practicable to do so within the period allowed by the notice.
Note: A defendant bears an evidential burden in relation to the matter in subsection ( 2): see subsection 13.3(3) of the Criminal Code .