(1) A person who is served with an investigation hearing notice must not, without reasonable excuse, refuse or fail to comply with the notice.
Penalty: In the case of a natural person, 120 penalty units or 12 months imprisonment or both;
In the case of a body corporate, 600 penalty units.
(2) For the purpose of subsection (1), it is a reasonable excuse if the person is acting under an agreement under section 132P(2).
S. 132R inserted by No. 33/2017 s. 29.