159. Powers of auditor appointed by Authority

examine, on oath or affirmation, any officer or employee of the licensee or any other auditor of the licensee;

require any officer or employee of the licensee, or any other auditor of the licensee, to produce any books held by or on behalf of the licensee relating to the licensee’s business;

make copies of or take extracts from, or retain possession of, any books mentioned in paragraph (b) for such period as may be necessary to enable those books to be inspected;

employ such persons as the auditor considers necessary to assist the auditor in carrying out the examination or audit; and

authorise in writing any person employed by the auditor to do, in relation to the examination or audit, any act or thing that the auditor could do as an auditor under this subsection, other than the examination of a person on oath or affirmation.

refuses or fails to answer any question put to the individual; or

fails to comply with any request made to the individual,by an auditor appointed under section 158(2) or a person authorised under subsection (1)(e), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $12,500 or to imprisonment for a term not exceeding 12 months or to both.