Agreed. I also think it's hard to make the "I forgot" defense without demonstrating an effort to comply. "I tried to help but can't remember", while still suspe

Agreed. I also think it's hard to make the "I forgot" defense without demonstrating an effort to comply. "I tried to help but can't remember", while still suspect, is more compelling than "I can't remember and I don't feel like trying". Although that makes me wonder if there's any legal incentive not to attempt to comply if you're not confident you remember. Maybe there's some greater legal vulnerability if the failed attempt is interpreted as deceit and treated more seriously than refusal.