40Failure to comply with requirements of authorised officers

#### 40 Failure to comply with requirements of authorised officers 40 Failure to comply with requirements of authorised officers > > (1) A person must not, without reasonable excuse, fail to comply with a requirement of an authorised officer duly made under this Division. > > > > Maximum penalty—500 penalty units in the case of an individual and 2,500 penalty units in the case of a corporation. > > > (2) Such a requirement is not duly made unless, at the time of the making of the requirement, the person of whom the requirement is made is informed by the authorised officer that a refusal or failure to comply with the requirement may constitute an offence.