Section 36

The auditor or any person authorised by him may require any person to furnish him with such information in the possession of that person or to which that person has access as the auditor or authorised person considers necessary for the purposes of his functions under this Act.

Any person who fails without reasonable excuse to comply with any requirement of the auditor or any authorised person or who otherwise hinders, obstructs or delays the auditor or the authorised person in the performance of his duties or the exercise of his powers shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 and, in the case of a continuing offence, to a further fine not exceeding $100 for every day during which the offence continues after conviction.