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Public Audit Act 2001

Miscellaneous provisions

39: Offences

You could also call this:

"Breaking the law: what happens if you stop others doing their job or give false information"

Illustration for Public Audit Act 2001

If you do something to stop the Auditor-General or someone else from doing their job under this Act, you can get in trouble. You can also get in trouble if you refuse to do what the Auditor-General or someone else asks you to do under this Act, and you do not have a good reason for saying no. If you give false or misleading information to the Auditor-General or someone else, or if you pretend to have authority under this Act when you do not, you can commit an offence.

If you commit one of these offences, you can be fined when you are found guilty. If you are an individual, you can be fined up to $2,000. If you are a person or organisation other than an individual, you can be fined up to $5,000.

You should look at the Criminal Procedure Act 2011 for more information about how this law was amended.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM88933.

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Part 7Miscellaneous provisions

39Offences

  1. Every person commits an offence who, without lawful justification or excuse,—

  2. intentionally obstructs, hinders, or resists the Auditor-General or any other person in the exercise of the Auditor-General’s or other person’s powers under this Act:
    1. intentionally refuses or fails to comply with any lawful requirement of the Auditor-General or any other person under this Act:
      1. makes a statement or gives information to the Auditor-General or any other person exercising powers under this Act, knowing that the statement or information is false or misleading:
        1. represents directly or indirectly that the person holds any authority under this Act when that person knowingly does not hold that authority.

          1. A person who commits an offence against subsection (1) is liable on conviction,—

          2. in the case of an individual, to a fine not exceeding $2,000:
            1. in the case of a person or organisation other than an individual, to a fine not exceeding $5,000.

              Notes
              • Section 39(2): amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).