Victorian Current Acts Victorian Current Acts(1) Subject to subsection (3), a person who is duly served with an information gathering notice must not, without reasonable excuse, refuse or fail to take an oath or make an affirmation when required to do so.
Penalty: 240 penalty units or imprisonment for 2 years.
(2) Subject to subsection (3), a person who is duly served with an information gathering notice must not, without reasonable excuse, refuse or fail to answer a question that the person is required to answer by the Auditor-General or an authorised person.
Penalty: 240 penalty units or imprisonment for 2 years.
(3) A person does not commit an offence against subsection (1) or (2) if, before the person is required to take the oath or make the affirmation or answer the question, the Auditor-General or authorised person fails to inform the person that refusal or failure to do so without reasonable excuse is an offence.
S. 55 inserted by No. 12/2019 s. 9.