39 Offences

39 Ìý°¿´Ú´Ú±ð²Ô³¦±ð²õ

(1)     A person to whom a notice under section 38(1) has been given commits an offence if the person—

(a)     refuses or fails without reasonable excuse to attend proceedings as required by the notice,

(b)     refuses or fails without reasonable excuse, when attending proceedings as required by the notice, to answer any question concerning the subjects specified in the notice,

(c)     refuses or fails without reasonable excuse to

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