36Power of investigation

#### 36 Power of investigation 36 Power of investigation > > (1) For the purposes of an authorised investigation, the Chief Commissioner may, by written notice, require a person— > > > > > (a) to give the Chief Commissioner written information specified in the notice, or > > > > > (b) to attend at a specified time and place before the Chief Commissioner or an authorised officer to answer questions relevant to the investigation, or > > > > > (c) to produce an instrument or record to the Chief Commissioner at a specified time and place. > > > (2) The Chief Commissioner may require that information given, or to be given, under this section be verified on oath or by statutory declaration. > > > (3) A person who, without reasonable excuse, refuses or fails to comply with a requirement of the Chief Commissioner under this section is guilty of an offence. > > > > Maximum penalty—100 penalty units. > > > (4) A person who, having attended before the Chief Commissioner or an authorised officer in response to a notice under subsection (1) (b), refuses or fails, without reasonable excuse, to answer a question relevant to the investigation is guilty of an offence. > > > > Maximum penalty (subsection (4)): 100 penalty units.