F178Production of, and declaration as to, documents.N.I.
(1)A local government auditor may by writing under his hand—
(a)require the production before him of all books and documents of the council or any of its committees which he thinks necessary for the purpose of the audit;
(b)require any person holding or accountable for any such book or document to appear before him at the audit or any adjournment thereof;
(c)require any such person to make and sign a declaration as to the correctness of the book or document.
(2)If any person, without reasonable excuse, does not comply with a requirement under subsection (1) he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding[F2 level 3 on the standard scale] and, in the case of a continuing offence, a further fine not exceeding £20 for each day on which the offence continues after conviction; and if any person knowingly and wilfully makes or signs any declaration such as is mentioned in paragraph ( c) of that subsection which is untrue in any material particular, he shall be deemed to be guilty of an offence under [F3 Article 10 of the Perjury (Northern Ireland) Order 1979 [1979 NI 19] ].