20.—(1) The auditor may require any person to furnish him with such information in the possession of that person or to which that person has access as the auditor considers necessary for the purposes of his functions under this Act.
(2) Any person who fails without reasonable excuse to comply with any requirement of the auditor under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.