Document ID: chunk:federal_register_of_legislation:C2024C00582:section:122
Version: federal_register_of_legislation:C2024C00582
Segment Type: section
Provision Reference: s 122
Character Range: 232199–232784

122  Offence—failure to comply with requirement
 (1) A person commits an offence if:
 (a) the person is required under this Subdivision (other than under paragraph 117(1)(d) (which deals with information about bank accounts)) to give information or produce a document; and
 (b) the person refuses or fails to comply with the requirement.
Penalty: Imprisonment for 6 months.
 (2) Subsection (1) does not apply if the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).