(1)A person who is required by a notice under section 79 or 80, or asked under section 81(1)(c), to provide information, documents, objects, other items of evidence, or evidence in the form of a written statement, commits an offence if the person fails, without reasonable excuse, to comply with the notice or, as the case may be, the request.
(2)A person commits an offence if, without reasonable excuse, the person conceals, destroys, distorts or alters, or arranges for the concealment, destruction, distortion or alteration of, anything that the person knows to be required, or has reasonable grounds for believing might be required, to be provided—
(a)to the Scottish Ministers by virtue of a notice under section 79 or 80,
(b)to Redress Scotland by virtue of a request under section 81(1)(c).
(3)A person who commits an offence under subsection (1) or (2) is liable on summary conviction to imprisonment for a term not exceeding six months, a fine not exceeding level 3 on the standard scale, or both.