189Offence—refusal or failure to comply with requirement

#### 189 Offence—refusal or failure to comply with requirement (1) A person must not refuse or fail to comply with a requirement under this Division to give information or produce a document. Penalty: 30 penalty units. > Note: If a body corporate is convicted of an offence against this subsection, subsection 4B(3) of the Crimes Act 1914 allows a court to impose a fine of up to 5 times the penalty stated above. (2) Subsection (1) does not apply if the person has a reasonable excuse. > Note: A defendant bears an evidential burden in relation to the matter in this subsection: see subsection 13.3(3) of the Criminal Code. (3) It is a reasonable excuse for an individual to refuse or fail to give information or produce a document on the ground that to do so might tend to incriminate the individual or expose the individual to a penalty.