Section 47 Power to obtain information, documents and assistance: offenceI1

(1)

A person who—

(a)

refuses or fails, without reasonable excuse, to do anything required of that person by a notice under section 43(5) or 44(3), or

(b)

intentionally alters, suppresses or destroys a document which that person has been required by such notice to produce,

commits an offence.

(2)

A person who commits 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 a fine.

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