Commonwealth Consolidated Acts

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CUSTOMS ACT 1901 - SECT 243SB

Failure to produce documents or records

  (1)   A person must not fail to produce a document or record that an officer, pursuant to a power conferred on the officer by this Act other than a power conferred by section   71AAAO, 71DA, 71DL, 114A or 118, requires the person to produce.

Penalty:   30 penalty units.

  (2)   Subsection   (1) is an offence of strict liability.

Note:   For strict liability, see section   6.1 of the Criminal Code .



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