Victorian Current Acts Victorian Current Acts(1) A person must not, without reasonable excuse, refuse or fail to comply with a notice issued under section 72(1).
(2) A person who contravenes subsection (1) commits an offence against that subsection and is liable to a penalty not exceeding—
(a) in the case of a natural person, 120 penalty units; or
(b) in the case of a body corporate, 240 penalty units.
(3) Subsection (1) is a civil penalty provision.