(1) A person commits an offence if:
(a) the person is subject to a requirement under subsection 135B(2); and
(b) the person fails to comply with the requirement.
(a) if the person is a body corporate--150 penalty units; or
(b) if the person is not a body corporate--30 penalty units.
(2) A person is not excused from:
(a) answering a question; or
(b) producing a document;
as required under subsection 135B(2) on the ground that the answer, or production of the document, might tend to incriminate the person or expose the person to a penalty.
(3) However, in the case of an individual:
(a) the answer, or the document produced; and
(b) giving the answer, or producing the document;
are not admissible in evidence against the individual in any criminal proceedings other than:
(c) proceedings for any offence against subsection (1); or
(d) proceedings for an offence based on the answer or document being false or misleading; or
(e) proceedings for an offence based on the obstruction of public officials.
(4) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code .