26Power to examine on oath etc.

#### 26 Power to examine on oath etc. (1) A Collector or an authorised officer may examine, on oath or affirmation, a person attending before him or her pursuant to section 25 and, for that purpose, may administer an oath or affirmation to the person. (2) The oath or affirmation to be made by a person for the purposes of subsection (1) is an oath or affirmation that the answers he or she will give to questions asked of him or her will be true.