18.  Any person who

(a)without reasonable excuse fails to comply with any requirement made by or under this Order to furnish information or to produce books or documents; or

(b)knowingly or recklessly makes a statement which is false in a material particular in giving information for the purpose of this Order or any Vesting Order or for the purposes of obtaining any authority or sanction under this Order;

shall be guilty of an offence under Section 1 of the Act.