112Power to call for returns or information

112  Power to call for returns or information  (1) An authorised person may, by notice in writing given to a person, require the person:  (a) to give the authorised person, within such reasonable time as is specified in the notice, such return or information in relation to matters relevant to the operation of this Part as is specified in the notice; and  (b) to verify any such return or information by statutory declaration.  (2) A person is guilty of an offence if:  (a) the person has been given a notice under subclause (1); and  (c) the person’s conduct contravenes a requirement in the notice. Penalty: 60 penalty units.  (3) If a person is convicted of an offence against subclause (2):  (a) the court may direct the person to give the return or information that he or she is required to give; and  (b) on being so directed, the person must give the return or information to an authorised person within the time specified in the direction.  (a) the person has been given a direction under subclause (3); and  (c) the person’s conduct contravenes a requirement in the direction. Penalty for contravention of this subclause: 60 penalty units.