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If any person on whom any summons under the authority of this part of this Act is served, either personally or by delivery at his last known or usual place of abode or business, fails to appear at the time and place therein specified without reasonable excuse, or if any person appearing in accordance with any such summons refuses to be sworn or make affirmation (as the case may be), or to make answer to any question put to him touching any matter being then inquired into by the Commissioners, or if any person fails to produce and show to the Commissioners any book, paper, or writing in his possession, custody, or control which they may require to be produced, every such person shall for every such offence be liable, on summary conviction, to a penalty not exceeding twenty pounds, without prejudice to any other remedy against him.
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