25Offences in connection with the making of returns, and in connection with obstruction
(1)If any person fails to produce or furnish to any authority or person any book or other document, or any estimate, return, account or other information, which he is required under or by virtue of this Part of this Act to produce or furnish to that authority or person, he shall be guilty of an offence and liable, on summary conviction, to a fine not exceeding fifty pounds and to a further fine not exceeding ten pounds for every day on which the failure continues, and if, in furnishing any information for the purposes of any of the provisions of this Part of this Act or any scheme made thereunder, any person knowingly or recklessly makes a statement false in a material particular, he shall be guilty of an offence and liable, on summary conviction, to imprisonment for a term not exceeding three months or to a fine not exceeding one hundred pounds or to both such imprisonment and such fine.
(2)Every person who wilfully obstructs any person in the exercise of any powers conferred on him by or under this Part of this Act shall be guilty of an offence and liable, on summary conviction, to a fine not exceeding fifty pounds and to a further fine not exceeding ten pounds for every day on which the offence continues after conviction therefor.