Paragraph 2
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;
(b)
intentionally furnishes false information or a false explanation to any person exercising his powers under this Schedule; or
(c)
with intent to evade the provisions of this Schedule, destroys, mutilates, defaces, secretes or removes any document,
shall be guilty of an offence.