513
CurrentPower to require production of documents
513 Power to require production of documents
(1)
An inspector may require a person to produce to the inspector, for inspection, a document this Law requires the person to hold or keep.
(2)
The person must produce the document, unless the person has a reasonable excuse for not producing it.
Maximum penalty—$12,000 or imprisonment for 1 year, or both.
(3)
The inspector may keep a document that is produced—
(a)
to take an extract from the document; or
(b)
to make a copy of it.
(4)
The inspector must return the document to the person as soon as practicable after taking the extract or making the copy.
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