513Power to require production of documents

513 Power to require production of documents

513 Power to require production of documents

(1) An inspector may require a person to produce to the inspector, for inspection, a document this Law requires the person to hold or keep.

(2) The person must produce the document, unless the person has a reasonable excuse for not producing it.

Maximum penalty—$12,000 or imprisonment for 1 year, or both.

(3) The inspector may keep a document that is produced—

(a) to take an extract from the document; or

(b) to make a copy of it.

(4) The inspector must return the document to the person as soon as practicable after taking the extract or making the copy.