(1)

A person is guilty of an offence if:

(a)

a requirement is made of the person by an authorised officer under paragraph 24(2)(a), (b) or (g); and

(b)

the person refuses or fails to comply with the requirement.

Maximum penalty: 60 penalty units.

(2)

A person is not entitled:

(a)

to refuse to answer a question that he or she is required by an authorised officer to answer under paragraph 24(2)(g); or

(b)

to refuse to make available for examination documents that he or she is required to make available by an authorised officer under paragraph 24(2)(a);