(1) A person is not excused from attending and giving evidence and producing documents and records to an inspector appointed under section 182(b) by reason only that the evidence tends to incriminate him or her or subject him or her to any proceedings or penalty.
(2) Evidence described in subsection (1) shall not be used or received against any person in any proceeding instituted against him or her, other than a prosecution for perjury in giving evidence.