Paragraph 4
A person is guilty of an offence if he fails to comply with a requirement imposed on him under paragraph 1 or 2.
If a person is charged with an offence under sub-paragraph (1) in respect of a requirement to produce a document, it is a defence for him to prove—
that the document was not in his possession or under his control; and
that it was not reasonably practicable for him to comply with the requirement.
If a person is charged with an offence under sub-paragraph (1) in respect of a requirement—
to provide information,
to provide an explanation of a document, or
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.
Failure to comply with a requirement imposed under paragraph 1 is not an offence if the person imposing the requirement has failed to act in accordance with that paragraph.
A person is guilty of an offence if he intentionally obstructs any other person acting in the exercise of his powers under paragraph 1.
A person guilty of an offence under sub-paragraph (1) or (5) is liable—
on summary conviction, to a fine not exceeding the statutory maximum;
on conviction on indictment, to a fine.
A person who intentionally obstructs any other person in the exercise of his powers under a warrant issued under paragraph 2 is guilty of an offence.
A person is guilty of an offence if, having been required to produce a document under paragraph 1 or 2—
he intentionally or recklessly destroys or otherwise disposes of it, falsifies it or conceals it, or
he causes or permits its destruction, disposal, falsification or concealment.
If information is provided by a person to an investigating officer in pursuance of a requirement imposed under paragraph 1 or 2, that person is guilty of an offence if—
the information is false or misleading in a material particular, and
he knows that it is or is reckless as to whether it is.
A person guilty of an offence under sub-paragraph (7), (8) or (9) is liable—
on summary conviction, to a fine not exceeding the statutory maximum;
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.