(1) No person may, without reasonable excuse, refuse or fail to comply with a notice given under section 144A.
(2) No person who is required by a notice given under section 144B to appear before a Customs officer and to answer questions may, without reasonable excuse,—
(a) refuse or fail to appear before the Customs officer in accordance with the notice; or
(b) refuse to answer any question.
(3) No person may, without reasonable excuse, refuse or fail to comply with an order made under section 144D.
(4) Every person who breaches any of subsections (1) to (3) commits an offence and is liable on summary conviction,—
(a) in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $10,000; and
(b) in the case of a body corporate, to a fine not exceeding $50,000.
Section 144I: inserted, on 7 October 2011, by section 10 of the Copyright Amendment Act 2011 (2011 No 72).
Heading: inserted, on 16 September 2011, by section 11 of the Copyright Amendment Act 2011 (2011 No 72).