A person who is duly served with a notice to produce or notice to attend must not, without reasonable excuse, refuse or fail to comply with the notice.
Penalty: 30 penalty units or imprisonment for 3 months.
Note
See also section 72 of the Criminal Procedure Act 2009 , which deals with the evidential burden of proof.
S. 71I inserted by No. 41/2015 s. 6.