(1) A person commits an offence if:
(a) the person is given a disclosure notice; and
(b) the person refuses or fails to comply with the notice.
(a) if the person is a body corporate--200 penalty units; or
(b) if the person is not a body corporate--40 penalty units.
(2) Subsection (1) does not apply if the person complies with the disclosure notice to the extent to which the person is capable of complying with the notice.
Note: A defendant bears an evidential burden in relation to the matter in this subsection: see subsection 13.3(3) of the Criminal Code .
(3) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code .