23Stock‑taking and inspection of production and accounts etc.

#### 23 Stock‑taking and inspection of production and accounts etc. (1) For the purposes of this Act, an authorised officer may, at all reasonable times, enter premises occupied by a registered person other than residential premises and may: (a) inspect, or take stock of, any bountiable books; (b) inspect any process in the production of any bountiable books; and (c) inspect the accounts, books, documents and other records relating to the production or storage of bountiable books; and may make and retain copies of, or take and retain extracts from, any such accounts, books, documents and other records. (2) The occupier or person in charge of premises of a kind referred to in subsection (1) shall provide the authorised officer with all reasonable facilities and assistance for the effective exercise of the powers of the officer under this section. Penalty: (a) in the case of a natural person—$1,000; or (b) in the case of a body corporate—$5,000.