New Zealand Legislation: Acts
Acts are laws made by Parliament
(1) Every person commits an offence who, without reasonable excuse, fails to comply with a notice under section 14 to the extent that the person is capable of complying with it.
(2) Every person who commits an offence against subsection (1) is liable on summary conviction to imprisonment for a term not exceeding 1 year or a fine not exceeding $100,000.