#### 217 Offence to fail to comply with notice or requirement 217 Offence to fail to comply with notice or requirement > A person must not refuse or fail to comply with a requirement under section 215 or 216 to the extent that the person is capable of complying with that requirement. > > Penalty— > > > $8000, in the case of an individual. > > > $40 000, in any other case.

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