Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person who refuses or fails to comply with a notice under section 139ZQ commits an offence punishable upon conviction by imprisonment for a period not exceeding 6 months.
(2) If a person is convicted of an offence against subsection
(1) in relation to the refusal or failure of the convicted person or
another person to comply with a notice under section 139ZQ, the court
that convicted the person may, in addition to imposing a penalty on the
convicted person, order that person to pay to the trustee an amount not
exceeding the amount, or the total of the amounts, that the convicted person
or the other person, as the case may be, refused or failed to pay to the
trustee in accordance with the notice.