Clause 40

For the purpose of any audit of accounts under this Ordinance, the Auditor may by notice in writing require the production before him of any book, deed, contract, account, voucher or other document which he may deem necessary, and may require any person holding or accountable for any such document to appear before him and make and sign a declaration with respect thereto and may require from any person such information or explanation as he deems necessary.

Any person who, being required by the Auditor under subsection (1) of this section to produce any document or to appear before him and make and sign a declaration or to furnish information or explanation fails without reasonable excuse to comply with such requisition shall be liable on conviction to a fine not exceeding two hundred dollars, and in the case of continuing failure to a fine not exceeding one hundred dollars for each day after the first day during which such failure continues.