175 Enforcement of powers under section 174: offencesF1U.K.
(1)A person commits an offence if he, intentionally and without reasonable excuse, fails to comply with any requirement of a notice under section 174.
(2)A person commits an offence if he intentionally and without reasonable excuse alters, suppresses or destroys any document which he has been required to produce by a notice under section 174.
(3)A person who commits an offence under subsection (1) or (2) shall be 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.
(4)A person commits an offence if he intentionally obstructs or delays—
(a)the OFT in the exercise of its powers under section 174; or
(b)any person in the exercise of his powers under subsection (7) of that section.
(5)A person who commits an offence under subsection (4) shall be liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to a fine.
Textual Amendments applied to the whole legislation
F1Act: for the words "solicitor of the Supreme Court of Northern Ireland" wherever they occur there is substituted (prosp.) the words "solicitor of the Court of Judicature of Northern Ireland" by virtue of Constitutional Reform Act 2005 (c. 4), ss. 59, 148(1), Sch. 11 para. 5 [Editorial Note: this amendment will be carried through into the text of the Act at the same time as any other effects on the Act for the year in which the relevant commencement order (or first such order) is made]