(1)A person to whom a section 49 notice has been given is guilty of an offence if he knowingly fails, in accordance with the notice, to make the disclosure required by virtue of the giving of the notice.
(2)In proceedings against any person for an offence under this section, if it is shown that that person was in possession of a key to any protected information at any time before the time of the giving of the section 49 notice, that person shall be taken for the purposes of those proceedings to have continued to be in possession of that key at all subsequent times, unless it is shown that the key was not in his possession after the giving of the notice and before the time by which he was required to disclose it.
(3)For the purposes of this section a person shall be taken to have shown that he was not in possession of a key to protected information at a particular time if—
(a)sufficient evidence of that fact is adduced to raise an issue with respect to it; and
(b)the contrary is not proved beyond a reasonable doubt.
(4)In proceedings against any person for an offence under this section it shall be a defence for that person to show—
(a)that it was not reasonably practicable for him to make the disclosure required by virtue of the giving of the section 49 notice before the time by which he was required, in accordance with that notice, to make it; but
(b)that he did make that disclosure as soon after that time as it was reasonably practicable for him to do so.
(5)A person guilty of an offence under this section shall be liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or to both;
(b)on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum, or to both.