194‑20 Offences in relation to investigation notices (1) A person must not fail to comply with a requirement contained in a notice given to the person: (a) under section 194‑5 (notice to give information); or (b) under section 194‑10 (notice to produce documents); or (c) under section 194‑15 (notice to give evidence). Penalty: 10 penalty units. (2) A person must not fail to be sworn or to make an affirmation when required to do so: (a) under section 194‑5 (notice to give information); or (b) under section 194‑15 (notice to give evidence). Penalty: 10 penalty units. (3) An offence under subsection (1) or (2) is an offence of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code.

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