(1) A person commits an offence if:
(a) the Tribunal gives a summons to the person under section 427; and
(b) the person fails to comply with the summons.
Penalty: Imprisonment for 12 months or 60 penalty units, or both.
(2) Subsection (1) does not apply if complying with the summons might tend to incriminate the person.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code ).