238Power to require information

238  Power to require information  (1) This section applies to a person if the Inspector‑General has reason to believe that information (the compellable information) relating to any of the following matters:  (a) the investigation of a designated compliance provision;  (b) an audit being conducted under section 73L or 135R;  (c) a matter:  (i) relevant to the performance of the Inspector‑General’s functions (other than the functions referred to in any of paragraphs 215C(1)(a) to (c)); and  (2) The Inspector‑General may, in writing, require the person to give specified compellable information to the Inspector‑General:  (a) within a specified period of time (which must not be less than 14 days after the requirement is made); and  (b) in a specified form or manner.  (3) A person commits an offence if:  (4) A person is liable to a civil penalty if: Note: In proceedings against a person for a contravention of a civil penalty provision, it is generally not necessary to prove the person’s state of mind (see section 154C).  (b) the person gives information to the Inspector‑General in compliance or purported compliance with that requirement; and Note: A person may commit an offence if the person provides false or misleading information or documents (see sections 137.1 and 137.2 of the Criminal Code). Exceptions  (6) Subsection (4) does not apply to the extent that the person has a reasonable excuse. However, a person does not have a reasonable excuse merely because the information in question is:  (7) Subsection (4) does not apply in relation to compellable information relating to a matter referred to in paragraph (1)(a) or (b) if giving the information might tend to incriminate the person or expose the person to a penalty.