14BFailure to comply with notice under s 14 (1)

14B Failure to comply with notice under s 14 (1) (1) A person who is given a notice under section 14 (1) (a) or (b) (Power to obtain information etc) commits an offence if the person fails to comply with the notice. Maximum penalty: 50 penalty units. Note The Legislation Act, s 171 deals with client legal privilege.

Part 3 Functions and powers Division 3.6 Power to obtain information Section 14C page 26 Auditor-General Act 1996 Effective: 18/09/24 R22 18/09/24 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (2) A person who is given a notice under section 14 (1) (c) commits an offence if the person fails to attend before the auditor-general in accordance with the notice. Maximum penalty: 50 penalty units. (3) An offence against this section is a strict liability offence.