3. Any person who—
(a)without reasonable excuse, refuses or fails within the time and in the manner specified (or, if no time has been specified, within a reasonable time) to comply with any request made under this Schedule by any person who is empowered to make it;
(b)furnishes any information or produces any document which to his knowledge is false in a material particular, or recklessly furnishes any document or information which is false in a material particular, to such a person in response to such a request;
(c)otherwise wilfully obstructs any person in the exercise of his powers under this Schedule; or
(d)with intent to evade the provisions of this Schedule, destroys, mutilates, defaces, secretes or removes any document,
is guilty of an offence under this Order.