27Offences

#### 27 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 pursuant to this Act. Penalty: (a) in the case of a natural person—$1,000 or imprisonment for 6 months, or both; or (b) in the case of a body corporate—$5,000. (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 16(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 the person in respect of an offence. (12) In this section, bounty includes an advance.