(1)A person who fails to do anything required of that person by a notice under section 37 commits an offence.
(2)In proceedings against a person for an offence under subsection (1) it is a defence that the person had a reasonable excuse for failing to comply with the notice.
(3)A person who commits an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 4 on the standard scale.
(4)A person who intentionally alters, suppresses or destroys any document which the person has been required to produce by a notice under section 37 commits an offence.
(5)A person who commits an offence under subsection (4) is liable on summary conviction to a fine.
(6)In this section “document” includes information recorded otherwise than in legible form, and in relation to information so recorded—
(a)the reference to the production of a document is a reference to the production of a copy of the information in legible form, and
(b)the reference to suppressing a document includes a reference to destroying the means of reproducing the information.