(1) A person contravenes this subsection if:
(a) the person is given a notice under section 161 requiring the person to give information or to produce a document; and
(b) the person does not comply with the requirement.
Fault - based offence
(2) A person commits an offence if the person contravenes subsection (1).
Strict liability offence
(3) A person commits an offence of strict liability if the person contravenes subsection (1).
(4) A person is liable to a civil penalty if the person contravenes subsection (1).