489.Section 100 creates offences for failing, without a reasonable excuse, to comply with a requirement imposed under section 98, or for intentionally obstructing the exercise of the powers of entry and inspection, or the powers to copy and retain documents, under section 98.
Commentary on Sections Part 6: Performance and Governance Of Principal Councils Chapter 1: Performance, Performance Assessments and Intervention Section 100 – Auditor General’s powers of entry and inspection etc.: offences