36   Power of investigation

(1)  For the purposes of an authorised investigation, the Chief Commissioner may, by written notice, require a person:

(a)  to give the Chief Commissioner written information specified in the notice, or

(b)  to attend at a specified time and place before the Chief Commissioner or an authorised officer to answer questions relevant to the investigation, or

(c)  to produce an instrument or record to the Chief Commissioner at a specified time and place.

(2)  The Chief Commissioner may require that information given, or to be given, under this section be verified on oath or by statutory declaration.

(3)  A person who, without reasonable excuse, refuses or fails to comply with a requirement of the Chief Commissioner under this section is guilty of an offence.

Maximum penalty: 100 penalty units.

(4)  A person who, having attended before the Chief Commissioner or an authorised officer in response to a notice under subsection (1) (b), refuses or fails, without reasonable excuse, to answer a question relevant to the investigation is guilty of an offence.

Maximum penalty (subsection (4)): 100 penalty units.