(1) A person commits an offence if:
(a) the person is required to comply with a notice; and
(b) the notice is a notice under section 1061ZZBR; and
(c) the person refuses or fails to comply with the notice; and
(d) the person is reckless as to the requirement.
Penalty: Imprisonment for 6 months.
(2) Subsection (1) applies only to the extent to which the person is capable of complying with the notice.
(3) Subsection (1) does not apply if the person has a reasonable excuse.
(4) Strict liability applies to paragraph (1)(b).