(1) A person commits an offence if:
(a) the person is given a notice under section 19; and
(b) the person fails or refuses to comply with the notice.
Penalty: 20 penalty units.
(2) Subsection (1) does not apply to the extent that it would be unduly onerous for the person to comply with the notice.
Note: A defendant bears an evidential burden in relation to the matter mentioned in subsection (2) (see section 13.3 of the Criminal Code ).