xmlns:atom="http://www.w3.org/2005/Atom"
(1)A person who—
(a)refuses or fails, without reasonable excuse, to do anything required of that person by a notice under section 43(5) or 44(3), or
(b)intentionally alters, suppresses or destroys a document which that person has been required by such notice to produce,
commits an offence.
(2)A person who commits 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 a fine.