65Failure to attend etc. before Commissioner

#### 65 Failure to attend etc. before Commissioner (1) A person shall not: (a) refuse or fail to attend before the Commissioner; or (b) refuse or fail to be sworn or make an affirmation; when so required under this Act. Penalty: Imprisonment for 12 months or 20 penalty units, or both. (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 subsection (2) (see subsection 13.3(3) of the Criminal Code). (3) A person shall not furnish information or make a statement to the Commissioner knowing that it is false or misleading in a material particular. Penalty for a contravention of this subsection: Imprisonment for 12 months or 20 penalty units, or both.