OffencesN.I.
[F16Any person who—
(a)refuses or wilfully neglects to attend in obedience to a notice under paragraph 4, or to give evidence; or
(b)wilfully alters, suppresses, conceals or destroys or refuses to produce any book or document which he may be required to produce by any such notice; or
(c)refuses or deliberately neglects to furnish any information which he is required to furnish under paragraph 4(1)(b);
shall be guilty of an offence and shall be liable on summary conviction to imprisonment for a term not exceeding three months or to a fine not exceeding level 2 on the standard scale.]