72.—(1) A person who, without reasonable excuse, neglects or refuses to provide information or produce a document when required to do so under Article 67 is guilty of an offence.
(2) A person who without reasonable excuse—
(a)intentionally delays or obstructs an inspector exercising any power under Article 68, 69 or 70,
(b)neglects or refuses to produce, or secure the production of, any document when required to do so under Article 70, or
(c)neglects or refuses to answer a question or to provide information when so required,
is guilty of an offence.
(3) A person guilty of an offence under paragraph (1) or (2) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(4) An offence under paragraph (1) or (2)(b) or (c) may be charged by reference to any day or longer period of time; and a person may be convicted of a second or subsequent offence by reference to any period of time following the preceding conviction of the offence.
(5) Any person who intentionally and without reasonable excuse alters, suppresses, conceals or destroys any document which he is or is liable to be required to produce under Article 67 or 70 is guilty of an offence.
(6) Any person guilty of an offence under paragraph (5) is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to a fine or imprisonment for a term not exceeding two years, or both.