64 Failure to attend proceedings etc.E+W+S
(1)A person to whom a notice under section 62(3) above has been given is guilty of an offence if he—
(a)refuses or fails, without reasonable excuse, to attend proceedings as required by the notice,
(b)refuses to answer any question which is properly put to him when attending any proceedings as required by the notice,
(c)refuses or fails, without reasonable excuse, to produce any document required by the notice to be produced by him, or
(d)intentionally alters, suppresses, conceals or destroys any document required by the notice to be produced by him.
(2)A person guilty of an offence under subsection (1) above is liable on summary conviction to—
(a)a fine not exceeding level 5 on the standard scale, or
(b)imprisonment for a term not exceeding three months.
(3)A person is not obliged by section 61 above to answer any question or produce any document which he would be entitled to refuse to answer or produce in or for the purposes of proceedings in a court in England and Wales.