14MFailure to give information or documents within specified period

#### 14M Failure to give information or documents within specified period (1) A person contravenes this subsection if: (a) the person is required by notice under subsection 14J(2) to give information or documents to the Secretary; and (b) the notice specifies the period within which the information or documents are to be given; and (c) the person does not give the information or documents within the specified period. > Note: Division 137 of the Criminal Code creates offences for providing false or misleading information or documents. Fault‑based offence (2) A person commits an offence if the person contravenes subsection (1). > Note: See section 24A in relation to the physical elements of the offence. Penalty: 100 penalty units. Strict liability offence (3) A person commits an offence of strict liability if the person contravenes subsection (1). Penalty: 60 penalty units. Civil penalty provision (4) A person is liable to a civil penalty if the person contravenes subsection (1). Civil penalty: 500 penalty units.