60FOffence to fail to take oath, make affirmation or answer question

60F Offence to fail to take oath, make affirmation or answer question (1) A person who is duly served with a notice to attend under section 60C(1)(c) or (d) must not, without reasonable excuse— (a) refuse or fail to take an oath or make an affirmation when required to do so; or (b) refuse or fail to answer a question that the person is required to answer by the Commission. Penalty: 240 penalty units or imprisonment for 2 years. See also section 72 of the **Criminal Procedure Act 2009**, which deals with the evidential burden of proof. (2) A person does not commit an offence against subsection (1) unless, before the person is required to take the oath or make the affirmation or answer the question, the Commission informs the person that refusal or failure to do so without reasonable excuse is an offence. S. 60G inserted by No. 67/2014 s. 144.