289Non-compliance with notice to investigate

289 Non-compliance with notice to investigate (1) Subject to subsection (2), a person to whom a notice to investigate is issued must not, without reasonable excuse, fail to comply with that notice. Section 314 provides that subsection (1) is a civil penalty provision. The penalty for contravention of this civil penalty provision is set out in the table in section 314. (2) A person to whom a notice to investigate is issued must not fail to comply with any reporting requirement specified in that notice. S. 290 inserted by No. 39/2018 s. 7 (as amended by Nos 27/2019 ss 12−30, 3/2020 ss 42–44, 47/2020 s. 26).