Failing to comply with a notice
40AM Failing to comply with a notice
A person commits an offence if:
the person is given a notice under section 40AH; and
the person fails to comply with the notice.
Penalty: Imprisonment for 2 years or 100 penalty units, or both.
Subsection (1) does not apply if:
the person fails to comply with the notice only because the person does not provide information or a document within the period specified in the notice; and
the person took all reasonable steps to provide the information or document within that period; and
the person provides the information or document as soon as practicable after the end of that period.
A defendant bears an evidential burden in relation to the matters in subsection (2) (see subsection 13.3(3) of the Criminal Code).
Sections 137.1 and 137.2 of the Criminal Code also create offences for providing false or misleading information or documents.
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