54Offence to fail to take oath or make affirmation or answer question

54 Offence to fail to take oath or make affirmation or answer question (1) Subject to subsection (3), a person who is duly served with an information gathering notice must not, without reasonable excuse, refuse or fail to take an oath or make an affirmation when required to do so. (2) Subject to subsection (3), a person who is duly served with an information gathering notice must not, without reasonable excuse, refuse or fail to answer a question that the person is required to answer by the Auditor-General or an authorised person. (3) A person does not commit an offence against subsection (1) or (2) if, before the person is required to take the oath or make the affirmation or answer the question, the Auditor-General or authorised person fails to inform the person that refusal or failure to do so without reasonable excuse is an offence. S. 55 inserted by No. 12/2019 s. 9.