Northern Territory Numbered Acts Northern Territory Numbered Acts(1) The auditor may ask the CEO or another member of the council's staff:
(a) to produce financial records; or
(b) to answer questions relevant to the council's financial affairs.
(2) A person commits an offence if:
(a) the person is required to comply with a requirement under subsection (1); and
(b) the person fails to comply with the requirement.
Maximum penalty: 100 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
(4) It is a defence to a prosecution for an offence against subsection (2) if the defendant has a reasonable excuse.