PART 3Oversight and enforcement
Investigations: witnesses and documents
I136Offences relating to Commissioner's investigation
1
A person to whom a notice under section 33 has been given commits an offence if the person—
a
refuses or fails to attend before the Commissioner as required by the notice,
b
refuses or fails, when attending before the Commissioner, to answer any question concerning the matters specified in the notice,
c
deliberately alters, suppresses, conceals or destroys any document which that person is required to produce by the notice, or
d
refuses or fails to produce any such document.
2
It is a defence for a person charged with an offence under subsection (1)(a), (b) or (d) to show that there was a reasonable excuse for the refusal or failure.
3
A person who commits an offence under subsection (1) is liable on summary conviction to imprisonment for a period not exceeding 3 months or a fine not exceeding level 5 on the standard scale (but not both).