(1) A person must not,
without lawful excuse, refuse or fail —
(a) to
attend; or
(b) to
produce a document,
as required by a
notice under section 33.
Penalty: a fine of $12 000 and imprisonment for 12
months.
(2) A person must not,
without lawful excuse, refuse or fail —
(a) to
be sworn or make an affirmation; or
(b) to
answer a question,
when required to do so
under section 33.
Penalty: a fine of $12 000 and imprisonment for 12
months.