61. Power to take evidence

For the purpose of any examination under the provisions of this Act an auditor may require by notice in writing to that effect any officer of the local authority or any other person to produce such records, minutes, books and documents in his possession or under his control and to give such information or explanation as may be necessary for the proper performance of his duties under this Act.

Any person who, without reasonable excuse, refuses to produce any record, minute, book or document or to give any information or explanation shall be guilty of an offence and shall on conviction be liable to a fine not exceeding two thousand ringgit or to a term of imprisonment not exceeding one year or to both and to a further fine not exceeding one thousand ringgit for each day during which the offence is continued after conviction.