s 151 Power of Comptroller to obtain information
151.—(1) The Comptroller may exercise his or her powers under sections 65, 65A and 65B of the Income Tax Act 1947 generally for the purpose of this Part. (2) Any person who, without reasonable excuse, fails or neglects to comply with any notice issued by the Comptroller under section 65 or 65A of the Income Tax Act 1947 or any requirement of the Comptroller under section 65B of that Act for the purpose of this Part shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.