A person is guilty of an offence if:

(a)

the person attends before the ^* Official Trustee, or a person authorised under paragraph 270(1)(b), as required by a notice under that paragraph; and

(b)

the person refuses or fails:

(i)

to be sworn or to make an affirmation; or

(ii)

to answer a question that the person is required to answer by the Official Trustee or a person authorised under that paragraph, as the case may be; or

(iii)

to produce any books that the person is required by the notice to produce.

Maximum penalty: Imprisonment for 6 months or 30 penalty units, or both.