67.Section 48 makes it an offence for a person, without reasonable excuse, to fail to provide information and documents required by a notice under section 47. An offender is liable on summary conviction to a fine not exceeding level 5 on the standard scale. Under subsection (4) it is an offence for a person to alter, suppress or destroy documents which he has been required to produce, or knowingly or recklessly to make a false statement.