Part 3Levy
Returns, records, and information: FENZ may require information
95Power to require information
FENZ may require a person specified in section 94(2) to provide to FENZ any information (including a return or any record that person is required to keep under section 94) within the person’s knowledge, possession, or control that FENZ considers is reasonably necessary or relevant for any purpose relating to the administration or enforcement of this Part.
A person who is required to provide any information under subsection (1) must provide the information.
A person who knowingly, and without reasonable excuse, contravenes subsection (2) commits an offence and is liable on conviction,—
- in the case of an individual, to a term of imprisonment not exceeding 2 months or to a fine not exceeding $25,000, or both:
- in any other case, to a fine not exceeding $50,000.
Compare
- 1994 No 166 s 17

