Section 38: Attendance before an Investigator to give information

(1) An Investigator may by notice in writing invite a person or body corporate for questioning or to provide evidentiary material in relation to an investigation.
(2) A person who fails or refuses the invitation under subsection (1), commits an offence, and is liable on conviction to -
(a) in the case of an individual, a fine not more than #500,000 or imprisonment for term not more than six months or both; and
(b) in the case of a body corporate, a fine not more than #5,000,000.
(3) A person who knowingly provides false evidentiary material, commits an offence and is liable on conviction to -
(a) in the case of an individual, a fine not more than #500.000 or imprisonment for a term not more than six months or both; and
(b) in the case of a body corporate, a fine not more than #5,000,000.