Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person must not refuse or fail to comply with a notice under section 67, 68, 69, 70, 70AA or 70A.
Penalty: Imprisonment for 6 months.
(2) Subsection (1) applies only to the extent to which the person is capable of complying with the notice.
(3) Subsection (1) does not apply if the person has a reasonable excuse.
(4) Subsection (1) is an offence of strict liability.