35Offences

#### 35 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 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 must not be convicted of: (a) an offence against section 135.2 of the Criminal Code and an offence against or arising out of subsection 23(1) of this Act; or (b) 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. (5) A reference in subsection (4) 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. (6) In this section, bounty includes an advance.