South Australian Consolidated Acts South Australian Consolidated Acts48—Books to be open to inspection
(1) Any officer of the
public service authorised in that behalf by the Commissioner may require any
person to produce to him any books, records, papers, documents, or proceedings
that in the opinion of that officer relate to any gift or the amount of any
gift duty and that are in the custody or control of that person.
(2) Any person who
refuses or neglects to comply with a requirement made by an officer under
subsection (1) of this section shall be guilty of an offence and be
liable to a penalty not exceeding two hundred dollars.