Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person must not refuse or fail to comply with a requirement under this Division to give information or produce a document.
Penalty: Imprisonment for a term not exceeding 12 months.
(2) Subsection (1) applies only to the extent to which the person is capable of complying with the requirement.
(3) Subsection (1) does not apply if the person has a reasonable excuse.