81Failure to comply with notice etc.

81 Failure to comply with notice etc.

(1) A person commits an offence if: (a) the person is served with a notice under section 79; and (b) the notice requires the person to: (i) give information; or (ii) produce documents or things; specified in the notice; and (c) the person fails to comply with the notice: (i) within the period specified in the notice; or (ii) if the authorised person has allowed the person further time under subsection 79(6)—within such further time.

Penalty: 30 penalty units or imprisonment for 6 months, or both.

(2) A person commits an offence if: (a) the person is served with a notice under section 79; and (b) the notice requires the person to appear before an authorised person to answer questions put by the authorised person; and (c) the person fails to comply with the notice.

Penalty: 30 penalty units or imprisonment for 6 months, or both.

(3) A person commits an offence if: (a) the person is required to take an oath; and (b) the person refuses or fails to comply with the requirement.

Penalty: 30 penalty units or imprisonment for 6 months, or both.

(4) A person commits an offence if: (a) the person is served with a notice under section 79; and (b) the notice requires the person to appear before an authorised person to answer questions put by the authorised person; and (c) the person refuses or fails to answer a question put by the authorised person.

Penalty: 30 penalty units or imprisonment for 6 months, or both.