Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person commits an offence if the person refuses or fails to comply with a requirement under subsection 112(2).
Penalty: Imprisonment for 6 months.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
(2) A person is excused from complying with a requirement of subsection 112(2) if the answer to the question or the production of the document might tend to incriminate the person or expose the person to a penalty.
Note: A defendant bears an evidential burden in relation to the matter
in subsection (2), see subsection 13.3(3) of the Criminal Code .