Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) A person commits an offence if—
(a) the person is required by a notice under section 14 (1) (c) (Power to obtain information etc) to attend and answer questions before the auditor-general; and
(b) the person attends before the auditor-general; and
(c) the auditor-general requires the person to swear an oath or make an affirmation that the answers the person is to give will be true; and
(d) the person fails to swear the oath or make the affirmation.
Maximum penalty: 50 penalty units.
(2) A person commits an offence if—
(a) the person is required by a notice under section 14 (1) (c) to attend and answer questions before the auditor-general; and
(b) the person attends before the auditor-general; and
(c) the auditor-general requires the person to answer a question; and
(d) the person fails to answer the question.
Maximum penalty: 50 penalty units.
(3) A person commits an offence if—
(a) the person is required by a notice under section 14 (1) (c) to attend and answer questions before the auditor-general; and
(b) the person attends before the auditor-general; and
(c) the person fails to continue to attend as required by the auditor-general until excused from further attendance.
Maximum penalty: 50 penalty units.
(4) Subsection (3) does not apply if it was not reasonable in the circumstances for the auditor-general to continue to require the person to attend and answer questions.
(5) An offence against this section is a strict liability offence.