Audit Act.-1921.

II. any writing made by any such person; or

(b) utters or publishes any such writing knowing it to be forged or counterfeited with an intention to defraud His Majesty or any person whomsoever,

he shall be guilty of an indictable offence, and shall be liable to imprisonment for any period not exceeding fifteen years.

44. Any person who fails—

Persons failing to attend AuditorGeneral or to give

(a) to attend the Auditor-General for the purpose of being evidence. examined; or

(b) to produce any accounts, books, vouchers, documents, or

papers; or.

(c) to be sworn or to make a declaration or affirmation;

or

(d) to answer any lawful question,

when required so to do by the Auditor-General, shall be liable to a penalty not exceeding One Hundred Pounds.

45. If any person—

Cf. ibid., s. 25 (part).

Penalty on person

taking false oath or making a false de

(a) takes any oath or makes or subscribes any declaration or claration. affirmation provided for by this Act; and

(b) in the course of his examination upon such oath, declaration, or affirmation, wilfully and corruptly gives false evidence,

he shall be guilty of an indictable offence, and shall be liable to imprisonment with or without hard labor for any period not exceeding four years.

Cf. ibid., s. 26,

46. Any person who is guilty of any wilful act of commission or Offences generally. omission contrary to any of the provisions of this Act for which no Comm. 4, 1901, s. 69. penalty is expressly provided shall be guilty of an offence, and shall be liable to a penalty not exceeding Fifty Pounds.

Regulations.

made.

Cf. 241, 1882, s. 7.

47. (1) The Governor may make regulations for any of the pur- Regulations may be poses required, permitted, or contemplated by this Act, or which may be necessary or convenient for carrying out any of the provisions of this Act or for better effecting the due care and management of the public moneys.

(2) Any such regulation may impose a penalty not exceeding Ten Pounds for the breach of the same or any other regulation.

Legal

Summary proceedings for offences.

Appeal.

Special case.

Audit Act.-1921.

Legal Procedure.

48. All proceedings in respect of offences against this Act (other than indictable offences) shall be disposed of summarily.

49. There shall be an appeal in respect of proceedings in respect of offences against this Act.

50. In the event of an appeal in respect of proceedings in respect of offences against this Act, a special case may be stated.

In the name and on behalf of His Majesty, I hereby assent to

this Bill.

DECLARATION BY THE AUDITOR-GENERAL OR THE DEPUTY OF THE

I, [name]...

AUDITOR-GENERAL.

do solemnly and sincerely promise and declare that, according to the best of my skill and ability, I will faithfully, impartially, and truly execute the office and perform the duties of Auditor-General (or Deputy of the Auditor-General).

Adelaide: By authority, R. E. E. Rogers, Government Printer, North Terrace.

Section 3

Sections 9, 10.

An Act to further amend the Marine Stores Act, 1898-9, and for other purposes.

[Assented to, December 1st, 1921.]

E it Enacted by the Governor of the State of South Australia,
with the advice and consent of the Parliament thereof, as

follows:

1. (1) This Act may be cited alone as the "Marine Stores Act Short titles. Amendment Act, 1921."

(2) The Marine Stores Act, 1898-9, the Marine Stores Act No. 716 of 1898-9. Amendment Act, 1899, and this Act may be cited together as the No. 719 of 1899. "Marine Stores Acts, 1898 to 1921."

2. Section 3 of the Marine Stores Act, 1898-9, is amended by Amendment of Act, substituting for the words "One Shilling" therein the words " Five 716 of 1898-9, s. 3Shillings

In the name and on behalf of His Majesty, I hereby assent to this Bill.

Collector's licence fee to be Five Shillings.

W. E. G. A. WEIGALL, Governor.

Adelaide: By authority, R. E. E. ROGERS, Government Printer, North Terrace.