(2) (3) The enquiry by the Commission or a mediator may be conducted in private. The Commission may determine by a directive the administrative procedure to handle complaints. 70. Burden of Proof Where the data controller refuses to grant the request of the data subject, the burden of proof that the information lies within one of the specified exemptions of the Proclamation is on a balance of probabilities and lies upon the data controller. 71. (1) (2) (3) (4) (5) 72. (1) (2) (3) Criminal Offences and Sanctions Failure to perform the duties stipulated in this Proclamation shall constitute an offence. Notwithstanding the provision of sub-Article (1) of this Article, (a) Supply information which is false or misleading; (b) Failure to comply with any direction issued by the Commission, including failure to comply with an enforcement order; (c) Failure to notify personal data breach or implement technical and organizational measure when breach is committed; (d) Failure to respect the right of the data subject; (e) Processes personal data in contravention of the provisions of this Proclamation; (f) Re-identifies personal data which has been de-identified; (g) Process re-identified personal data; (h) sells or offers to sell personal data; (i) transfer of personal data outside Ethiopia in violation of this Proclamation; shall be punishable with simple imprisonment. Notwithstanding the provision of sub-Article (2) of this Article, if the offence has caused any damage and has as a result become a serious offence shall be punishable with rigorous imprisonment. Notwithstanding the provisions of sub-Article (3) of this Article, when the offence has been committed by an institution or in relation to sensitive data or the personal data of a child, the offence shall be punishable to a fine up to four per cent of its total worldwide turnover of the preceding financial year. The local turnover of the company shall make up part of the worldwide turnover of the company. The Commission in order to fulfill the administrative responsibilities accorded to it by virtue of this Proclamation shall coordinate with the police and prosecutor; the details shall be governed in a regulation. Appeals Tribunal and Appeals This Proclamation hereby establishes an independent Appeals Tribunal. The Appeals Tribunal shall have the power to hear appeals of decisions rendered by the Commission. The decision of the Commission may be appealed to the Appeals Tribunal within thirty days of the date the decision was rendered 31