27Offences

##### 27 Offences (1) A person shall not refuse or fail: (a) to attend before a Collector or an authorized 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 in pursuance of this Act. Penalty: $1,000. (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. (4) A person shall not be prosecuted for a offence against section 135.2 of the Criminal Code and an offence against subsection 15(1) in respect of the same claim for bounty. (5) In this section, bounty includes an advance on account of bounty under section 12.