18Offences

18 Offences

(1) A person shall not refuse or fail: (a) to attend before a Collector or an authorised officer; (b) to take an oath or make an affirmation; or (c) to answer a question or produce an account, book, document or other record; when so required under this Act.

Penalty: Imprisonment for 6 months.

(2) Subsection (1) does not apply if the person has a reasonable excuse.

Note: A defendant bears an evidential burden in relation to the matter in subsection (2), see subsection 13.3(3) of the Criminal Code.

(7) A person must not be convicted of: (a) both an offence against section 135.2 of the Criminal Code and an offence against or arising out of subsection 10B(1) of this Act; or (b) both an offence against section 135.2 of the Criminal Code and an offence against section 136.1, 137.1 or 137.2 of the Criminal Code; in respect of the same claim for bounty. (8) A reference in subsection (7) to a person being convicted of an offence includes a reference to an order being made under section 19B of the Crimes Act 1914 in relation to a person in respect of an offence.