148Refusing or failing to comply with requirements

#### 148 Refusing or failing to comply with requirements (1) A person commits an offence if: (a) a requirement is made of the person under section 128, 129 or 132; and (b) the person fails to comply with the requirement. 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) However, a person is only required to comply with a requirement referred to in paragraph (1)(a) to the extent that the person is capable of doing so. > Note: A defendant bears an evidential burden in relation to the matter in this subsection (see subsection 13.3(3) of the Criminal Code).