71Offence not to comply with compliance notice

71 Offence not to comply with compliance notice (1) An organisation must comply with a compliance notice served on it under section 66(1) that is in effect. 1. In the case of a body corporate, 3000 penalty units; In any other case, 600 penalty units. (2) A compliance notice served under section 66(1) does not take effect— (a) until the expiry of the period specified in the notice; or (b) until the expiry of any extended period fixed under section 66(3); or (c) until the expiry of the period within which an application for review of the decision to serve the notice may be made to the Tribunal under section 72(1); or (d) if an application is made under section 72(1) for review of the decision to serve the notice, unless and until the decision is affirmed on the review— whichever is the later. (3) An offence against subsection (1) is an indictable offence.