#### 113 Offence not to comply with direction 113 Offence not to comply with direction > > (1) A person must not, without reasonable excuse, fail to comply with a direction under this Part. > > > > Maximum penalty—50 penalty units. > > > (2) A person who furnishes any information in purported compliance with a direction under this Part, knowing that the information is false or misleading in a material respect, is guilty of an offence. > > > > Maximum penalty—100 penalty units or imprisonment for 6 months, or both. > > **pt 6, div 3 (ss 90–96):** Rep 2017 No 43, Sch 1 \[47\].

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