140Failure to comply with section 138 notice

#### 140 Failure to comply with section 138 notice Offence (1) A person must not, without reasonable excuse, intentionally or recklessly refuse or fail to comply with a notice under section 138. Penalty: Imprisonment for 6 months. Excuse of self‑incrimination (2) A person is excused from giving information or evidence or producing a document or a copy of a document under section 138 if the information, evidence or production of the document or copy might tend to incriminate the person or expose the person to a penalty.