(1) A person commits an offence if:
(a) the person is given a summons to appear as a witness at an inquiry; and
(b) the person fails to attend as required by the summons or fails to appear and report himself or herself from day to day; and
(c) the person has not been excused, or released from further attendance, by:
(i) in an inquiry by the Commission--a member of the Commission; or
(ii) in an external inquiry--the person presiding at the inquiry.
Penalty: 10 penalty units.
(2) Subsection (1) does not apply if the person has a reasonable excuse.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code ).