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[F119ZB(1)If a person who has received an information notice—E+W
(a)fails or refuses to provide the information required by the notice, or
(b)knowingly or recklessly provides information in response to the notice that is false in a material respect,
the Commission may certify in writing to the High Court that the person has failed to comply with the information notice.
(2)The High Court may then inquire into the matter and, after hearing any witness who may be produced against or on behalf of the person, and after hearing any statement offered in defence, deal with the person as if the person had committed a contempt of court.]