175Enforcement of powers under section 174: offences
(1)A person commits an offence if he, intentionally and without reasonable excuse, fails to comply with any requirement of a notice under section 174.
(2)A person commits an offence if he intentionally and without reasonable excuse alters, suppresses or destroys any document which he has been required to produce by a notice under section 174.
(3)A person who commits an offence under subsection (1) or (2) shall be liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.
(4)A person commits an offence if he intentionally obstructs or delays—
(a)the OFT in the exercise of its powers under section 174; or
(b)any person in the exercise of his powers under subsection (7) of that section.
(5)A person who commits an offence under subsection (4) shall be liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to a fine.