Finance: information offences
43.—(1) A person commits an offence if that person—
(a)without reasonable excuse, refuses or fails within the time and in the manner specified (or, if no time has been specified, within a reasonable time) to comply with any request under regulation 41 (finance: powers to request information);
(b)knowingly or recklessly gives any information, or produces any document, which is false in a material particular in response to such a request;
(c)with intent to evade any provision of regulation 41 or 42 (finance: production of documents), destroys, mutilates, defaces, conceals or removes any document;
(d)otherwise intentionally obstructs the Treasury in the exercise of their powers under regulation 41 or 42.
(2) Where a person is convicted of an offence under this regulation, the court may make an order requiring that person, within such period as may be specified in the order, to comply with the request.