106ZPNFailing to produce documents or give information—offences and civil penalties

#### 106ZPN Failing to produce documents or give information—offences and civil penalties Offence (other than for persons under review who are practitioners) (1) A person commits an offence if: (a) the person is required to produce a document or give information under subsection 89B(2) or 105A(2); and (b) the person intentionally refuses or fails to comply with the requirement; and (c) if the person is the person under review—the person is not a practitioner. Penalty: 30 penalty units. Civil penalty for bodies corporate (2) A body corporate must not refuse or fail to comply with a requirement to produce a document or give information under subsection 89B(2) or 105A(2). Civil penalty: 30 penalty units. (3) A body corporate that contravenes subsection (2) commits a separate contravention of that subsection in respect of each day during which the contravention continues (including a day of the making of a relevant pecuniary penalty order or any subsequent day).