24Offence for failure to answer questions, produce books etc.

#### 24 Offence for failure to answer questions, produce books etc. (1) A person commits an offence if the person refuses or fails to comply with a requirement under paragraph 12(1)(e). Penalty: 6 months imprisonment. (2) Subsection (1) does not apply if the person has a reasonable excuse. > Note: The defendant bears an evidential burden in relation to the matter in subsection (2)—see subsection 13.3(3) of the Criminal Code. (3) It is a reasonable excuse for a person to refuse or fail to answer a question or produce a book, record or document if answering the question, or producing the book, record or document, would tend to incriminate the person.