(1) Any person who

(a) fails to produce for inspection by the Auditor-General or otherwise fails to give the Auditor-General access to any book, record, return or other document relating or relevant to any account to be audited by the Auditor-General, when so requested by the Auditor-General; or

(b) fails to keep proper books of account or proper records in relation thereto when so required by the provisions of any enactment; or

(c) gives to the Auditor-General any information which he knows to be false or which he has no reason to believe to be true; or

(d) wilfully suppresses any information required by the Auditor-General in the performance of his functions under this Act or any other enactment; or

(e) obstructs the Auditor-General in the performance of his functions under this Act or any other enactment, commits an offence and is liable on summary conviction to a fine not less than 500 penalty units or to imprisonment for a term not exceeding 2 years or to both.

(2) For the purposes of subsection (1), "Auditor-General" includes any auditor acting under the direction of the Auditor-General.

(3) Any member of the Audit Service who

(a) demands or takes any bribe, gratuity, recompense or reward for the neglect or non-performance of his duty; or

(b) wilfully fails to report to the Auditor-General any abuse or irregularity that comes to his notice in the course of his duties in relation to any accounts audited by him; or

(c) makes any report to the Auditor-General which he knows to be false or which he has no reason to believe to be true, commits an offence and is liable on summary conviction to a fine not less than 500 penalty units or to imprisonment for a term not exceeding 2 years or to both.