(1) A person must not fail to comply with a requirement made under section 10.
Penalty: Imprisonment for 2 years.
(1A) Subsection ( 1) does not apply if the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection ( 1A ) (s ee subsection 13.3(3) of the Criminal Code ).
(2) A person must not, in purported compliance with a requirement made under section 10, give information or evidence knowing it to be false or misleading in a material particular.
Penalty: Imprisonment for 2 years.