14Production of books etc.

#### 14 Production of books etc. (1) Where an authorized officer has reasonable grounds to believe that books in the custody or under the control of a person may be relevant to retail sales of motor fuel made at any premises by any person, the officer may, by notice in writing, require the person to produce, at such time and place as are specified in the notice, such of those books as are so specified. (1A) Where an authorized officer requires a person to produce books under subsection (1): (a) if the books are produced, the authorized officer: (i) may take possession of, and may make copes of, or take extracts from, the books; (ii) may retain possession of the books for such period as is necessary to enable the books to be inspected, and copies of, or extracts from, the books to be made or taken; and (iii) during that period shall permit a person who would be entitled to inspect any one or more of the books if they were not in the possession of the authorized officer to inspect at all reasonable times such of the books as that person would be so entitled to inspect; or (b) if the books are not produced, the authorized officer may require the person: (i) to state, to the best of his knowledge and belief, where the books may be found; and (ii) to identify the person who, to the best of his knowledge and belief, last had custody of the books and to state, to the best of his knowledge and belief, where that last‑mentioned person may be found. (1B) A person shall not be subject to any liability by reason that the person complies with a requirement made, or purporting to have been made, under subsection (1). (2) A person who fails to comply with a requirement made under this section is guilty of an offence punishable, on conviction, by a fine not exceeding $1,000. (2A) Subsection (2) does not apply if the person has a reasonable excuse. > Note: A defendant bears an evidential burden in relation to the matter in subsection (2A), see subsection 13.3(3) of the Criminal Code. (2B) An offence against subsection (2) is an offence of strict liability. > Note: For strict liability, see section 6.1 of the Criminal Code. (3) In this section, books includes any record of information, any accounts or accounting records, however compiled, recorded or stored, and any document.