(1) If an accused,
without a reasonable excuse, does not obey a summons that has been served on
the accused in accordance with section 32(2), the accused commits an offence.
Penalty: a fine of $12 000 or imprisonment for 12
months.
(2) If a person,
without a reasonable excuse, does not obey a witness summons that has been
served on the person in accordance with section 162, the witness commits an
offence.
Penalty:
(a) for
an individual, a fine of $12 000 or imprisonment for 12 months;
(b) for
a corporation, a fine of $60 000.
(3) A prosecution for
an offence under this section may be commenced at any time.
(4) A court that
convicts a person of an offence under this section may, in addition to the
sentence it imposes, order the person to pay a sum set by the court in or
towards meeting any costs and expenses that were incurred in arresting and
bringing the person before the court after his or her failure to appear or
attend as required by the summons.
(5) An order made
under subsection (4) —
(a) must
specify how and to whom the sum is to be paid; and
(b) may
be enforced as if the sum were a fine imposed for an offence.