60Offence—failure to comply with notice to produce

#### 60 Offence—failure to comply with notice to produce (1) A person commits an offence if: (a) the person is served with a notice to produce; and (b) the person fails to comply with the notice: (i) unless subparagraph (ii) applies—within the period specified in the notice; or (ii) if the Commissioner extends the period—within that period as extended. > Note: For protection for journalists’ informants, see section 31, for international relations certificates, see section 236, and for other privileges and protections, see Division 6 of this Part. Penalty: Imprisonment for 2 years. (2) Subsection (1) does not apply if it is not reasonably practicable for the person to comply with the notice within the required period. > Note: A defendant bears an evidential burden in relation to the matter in subsection (2): see subsection 13.3(3) of the Criminal Code.