PART VI Miscellaneous And General
General
F164CBAltering, etc. documents required to be produced under section 64C
(1)
A person commits an offence if he intentionally alters, suppresses or destroys a document which he has been required to produce by a notice under section 64C(1).
(2)
A person who commits an offence under subsection (1) shall be liable—
(a)
on summary conviction, to a fine not exceeding the statutory maximum;
(b)
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.