(1) A person commits an offence of strict liability if:
(a) the person is given a disclosure notice; and
(b) the person refuses or fails to comply with the notice.
(a) if the person is a body corporate--200 penalty units; or
(b) if the person is not a body corporate--40 penalty units.
(2) Subsection ( 1) does not apply if the person complies with the disclosure notice to the extent to which the person is capable of complying with the notice.
Note: A defendant bears an evidential burden in relation to the matter in this subsection ( see subsection 13.3(3) of the Criminal Code ).