(1)A person is guilty of an offence if, having been required to produce a document under section 26, 27 or 28—
(a)he intentionally or recklessly destroys or otherwise disposes of it, falsifies it or conceals it, or
(b)he causes or permits its destruction, disposal, falsification or concealment.
(2)A person guilty of an offence under subsection (1) is 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.