14CAttendance before auditor-general—offences

14C Attendance before auditor-general—offences (1) A person commits an offence if— (a) the person is required by a notice under section 14 (1) (c) (Power to obtain information etc) to attend and answer questions before the auditor-general; and (b) the person attends before the auditor-general; and (c) the auditor-general requires the person to swear an oath or make an affirmation that the answers the person is to give will be true; and (d) the person fails to swear the oath or make the affirmation. Maximum penalty: 50 penalty units. (2) A person commits an offence if— (a) the person is required by a notice under section 14 (1) (c) to attend and answer questions before the auditor-general; and (b) the person attends before the auditor-general; and (c) the auditor-general requires the person to answer a question; and (d) the person fails to answer the question. Maximum penalty: 50 penalty units. (3) A person commits an offence if— (a) the person is required by a notice under section 14 (1) (c) to attend and answer questions before the auditor-general; and

Functions and powers Part 3 Power to obtain information Division 3.6 Section 14D R22 18/09/24 Auditor-General Act 1996 Effective: 18/09/24 page 27 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (b) the person attends before the auditor-general; and (c) the person fails to continue to attend as required by the auditor- general until excused from further attendance. Maximum penalty: 50 penalty units. (4) Subsection (3) does not apply if it was not reasonable in the circumstances for the auditor-general to continue to require the person to attend and answer questions. (5) An offence against this section is a strict liability offence.