sec.116Offence to contravene production requirement

sec.116 Offence to contravene production requirement

A person of whom a production requirement is made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—40 penalty units. It is a reasonable excuse for an individual not to comply with a production requirement if complying might tend to incriminate the individual or expose the individual to a penalty. When making a production requirement, the authorised officer must give the person an offence warning for the requirement. If a person fails to comply with a production requirement when the authorised officer has failed to give the person an offence warning for the requirement under subsection (3) , the person may not be convicted of the offence against subsection (1) . If a court convicts a person of an offence against subsection (1) , the court may, as well as imposing a penalty for the offence, order the person to comply with the production requirement. In this section— production requirement means a requirement under section 115 (1) . (sec.116-ssec.1) A person of whom a production requirement is made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—40 penalty units. (sec.116-ssec.2) It is a reasonable excuse for an individual not to comply with a production requirement if complying might tend to incriminate the individual or expose the individual to a penalty. (sec.116-ssec.3) When making a production requirement, the authorised officer must give the person an offence warning for the requirement. (sec.116-ssec.4) If a person fails to comply with a production requirement when the authorised officer has failed to give the person an offence warning for the requirement under subsection (3) , the person may not be convicted of the offence against subsection (1) . (sec.116-ssec.5) If a court convicts a person of an offence against subsection (1) , the court may, as well as imposing a penalty for the offence, order the person to comply with the production requirement. (sec.116-ssec.6) In this section— production requirement means a requirement under section 115 (1) .