491Attending before authorised officer to answer questions—making oath or affirmation

491  Attending before authorised officer to answer questions—making oath or affirmation

 (1) This section applies if:

 (a) a person is given a notice under subsection 488(2) or 489(2); and

 (b) the notice requires the person to attend before an authorised officer to answer questions; and

 (c) the person attends before the authorised officer for that purpose.

 (2) The authorised officer may question the person on oath or affirmation and may, for that purpose:

 (a) require the person to take an oath or make an affirmation; and

 (b) administer an oath or affirmation to the person.

 (3) The oath or affirmation to be taken or made by the person for the purposes of subsection (2) is an oath or affirmation that the statements that the person will make will be true.

Offence

 (4) A person commits an offence if:

 (a) the person is required by an authorised officer to take an oath or make an affirmation for the purposes of answering questions; and

 (b) the person refuses or fails to comply with the requirement.

Subdivision B—Notices to give information or produce documents