21Failure to comply with section 18 notice

21  Failure to comply with section 18 notice  (1) A person must not refuse or fail to comply with a notice under subsection 18(1).  (1A) Subsection (1) does not apply:  (a) to the extent that the person is not capable of complying with the notice; or  (b) if the person has a reasonable excuse. Note: A defendant bears an evidential burden in relation to the matters in subsection (1A) (see subsection 13.3(3) of the Criminal Code).  (2) The following are 2 of the reasonable excuses for refusing or failing to comply with a notice:  (a) the person whom the Minister had reason to believe was an unlawful non‑citizen was not an unlawful non‑citizen at the time the notice was given;  (b) the information or documents which the Minister had reason to believe were relevant to ascertaining the identity or whereabouts of a person were not relevant to ascertaining the identity or whereabouts of the person.  (3) An offence against subsection (1) is an offence of strict liability. Penalty: Imprisonment for 6 months.