(1)A person to whom a notice under section 33 has been given commits an offence if the person—
(a)refuses or fails to attend before the Commissioner as required by the notice,
(b)refuses or fails, when attending before the Commissioner, to answer any question concerning the matters specified in the notice,
(c)deliberately alters, suppresses, conceals or destroys any document which that person is required to produce by the notice, or
(d)refuses or fails to produce any such document.
(2)It is a defence for a person charged with an offence under subsection (1)(a), (b) or (d) to show that there was a reasonable excuse for the refusal or failure.
(3)A person who commits an offence under subsection (1) is liable on summary conviction to imprisonment for a period not exceeding 3 months or a fine not exceeding level 5 on the standard scale (but not both).