495Failing to comply with notice

495  Failing to comply with notice

Strict liability offence

 (1) A person commits an offence of strict liability if:

 (a) the person is required to give information, or produce documents or copies of documents, in accordance with a notice given to the person under subsection 492(1), 493(1) or 494(1); and

 (b) the person fails to comply with the requirement.

Civil penalty provision

 (2) A person is liable to a civil penalty if:

 (a) the person is required to give information, or produce documents or copies of documents, in accordance with a notice given to the person under subsection 492(1), 493(1) or 494(1); and

 (b) the person fails to comply with the requirement.

Subdivision C—Privilege against self‑incrimination