(1) A person commits an offence if:
(a) the person is given a garnishee notice under section 99ABJ; and
(b) the person fails to comply with the notice.
(2) The court may, in addition to imposing a penalty on a person
convicted of an offence against subsection (1) in relation to failing
to pay an amount under the notice, order the person to pay to the Commonwealth
an amount not exceeding that amount.