Victorian Consolidated Legislation

Audit Act 1994 - SECT 14

Offences

14. Offences



(1) A person must not fail to attend the Auditor-General or a person
authorised by the Auditor-General under section 11 for the purpose of being
examined under this Act, or to produce any documents, or to answer any lawful
question when required so to do by the Auditor-General or person so
authorised.

Penalty: 50 penalty units, in the case of a natural person; 250 penalty units,
in the case of a body corporate.

(2) A person who in relation to this Act makes and subscribes any declaration
knowing it to be false, and a person who in the course of examination before
the Auditor-General or a person authorised by the Auditor-General under
section 11 wilfully and corruptly gives false evidence, is liable to the
penalties of perjury.