(1)A person is guilty of an offence if he fails to comply with a requirement imposed on him under section 26, 27 or 28.
(2)If a person is charged with an offence under subsection (1) in respect of a requirement to produce a document, it is a defence for him to prove—
(a)that the document was not in his possession or under his control; and
(b)that it was not reasonably practicable for him to comply with the requirement.
(3)If a person is charged with an offence under subsection (1) in respect of a requirement—
(a)to provide information,
(b)to provide an explanation of a document, or
(c)to state where a document is to be found,
it is a defence for him to prove that he had a reasonable excuse for failing to comply with the requirement.
(4)Failure to comply with a requirement imposed under section 26 or 27 is not an offence if the person imposing the requirement has failed to act in accordance with that section.
(5)A person is guilty of an offence if he intentionally obstructs an officer acting in the exercise of his powers under section 27.
(6)A person guilty of an offence under subsection (1) or (5) is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to a fine.
(7)A person who intentionally obstructs an officer in the exercise of his powers under a warrant issued under section 28 is guilty of an offence and liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.
(1)A person is guilty of an offence if, having been required to produce a document under section 26, 27 or 28—
(a)he intentionally or recklessly destroys or otherwise disposes of it, falsifies it or conceals it, or
(b)he causes or permits its destruction, disposal, falsification or concealment.
(2)A person guilty of 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 imprisonment for a term not exceeding two years or to a fine or to both.
(1)If information is provided by a person to the Director in connection with any function of the Director under this Part, that person is guilty of an offence if—
(a)the information is false or misleading in a material particular, and
(b)he knows that it is or is reckless as to whether it is.
(2)A person who—
(a)provides any information to another person, knowing the information to be false or misleading in a material particular, or
(b)recklessly provides any information to another person which is false or misleading in a material particular,
knowing that the information is to be used for the purpose of providing information to the Director in connection with any of his functions under this Part, is guilty of an offence.
(3)A person guilty of an offence under this section is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.