24Treasurer may examine accounts

24 Treasurer may examine accounts

(1)  The Treasurer may, at any time after receipt of a return or statement under this Act, examine any of the accounts relating to the unclaimed money referred to in that return or statement, and may for that purpose require the production before him or her, or before an officer appointed by the Treasurer, of any book, voucher or document referring to that money.

(2)  If any error is found in the return or statement referred to in subsection (1) , the Treasurer may direct the return or statement to be amended.

(3)  If the Treasurer has reason to believe that a holder has unclaimed money and a return or statement has not been given to the Treasurer, the Treasurer may require the production before him or her, or before an officer appointed by the Treasurer, of any book or account referring to that money.

(4)  If any error is found in any book or account produced under subsection (3) , the Treasurer may direct that the unclaimed money be paid to the Treasurer for credit to the Public Account, and a return or statement be provided in a form approved by the Treasurer.

(5)  A person must not refuse or fail to comply with a requirement made of him or her by this section.

Penalty:  Fine not exceeding 50 penalty units and, in the case of a continuing offence, a further fine not exceeding 5 penalty units for each day during which the offence continues.