Offence of failing to give information
266 Offence of failing to give information
A person commits an offence if the person:
is given a notice under section 265; and
(b) has or is capable of giving the document, information or thing required by the notice; and
fails to comply with a requirement of the notice.
Maximum penalty: 35 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
(3) It is a defence to a prosecution for an offence against subsection (1) if the defendant has a reasonable excuse.
Note for subsection (3)
The defendant has an evidential burden in relation to this defence, (see section 43BU of the Criminal Code).
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