59Failure to comply with notice requiring information

#### 59 Failure to comply with notice requiring information (1) A person commits an offence if: (a) the person is given a notice under section 45 or 46; and (b) the person fails to comply with the notice: (i) by the end of the period specified in the notice; or (ii) if the Secretary extends that period—by the end of the extended period. > Note: A notice given under section 45 or 46 does not override certain privileges and immunities (see section 9A). Penalty: Imprisonment for 6 months. (2) Subsection (1) does not apply if: (a) the person fails to comply with the notice only because the person does not provide the information or a document within the applicable period; and (b) the person took all reasonable steps to provide the information or document within that period; and (c) the person provides the information or document as soon as practicable after the end of that period. > Note: A defendant bears an evidential burden in relation to the matter in this subsection (see subsection 13.3(3) of the Criminal Code).