(1) A person commits an offence if:
(a) the person is given a notice under section 44AAFA; and
(b) the person fails to comply with the notice.
Penalty: Imprisonment for 2 years or 100 penalty units, or both.
(2) Subsection (1) does not apply to the extent that the person is not capable of complying with the notice.
Note: A defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code ).
(3) Subsection (1) does not apply to the extent that:
(a) the notice relates to producing documents; and
(b) the person proves that, after a reasonable search, the person is not aware of the documents; and
(c) the person provides a written response to the notice, including a description of the scope and limitations of the search.
Note: A defendant bears a legal burden in relation to the matter in paragraph (3)(b) (see section 13.4 of the Criminal Code ).
(4) For the purposes of (but without limiting) paragraph (3)(b), a determination of whether a search is reasonable may take into account the following:
(a) the nature and complexity of the matter to which the notice relates;
(b) the number of documents involved;
(c) the ease and cost of retrieving a document relative to the resources of the person who was given the notice;
(d) any other relevant matter.