PART V
OFFENCES
Refusal to provide information, etc.
75.—(1) Any person who fails to comply with a requirement imposed on him under section 63, 64 or 65 shall be guilty of an offence.
(2) If a person is charged with an offence under subsection (1) in respect of a requirement to produce a document, it shall be a defence for him to prove that—
- (a) the document was not in his possession or under his control; and
- (b) it was not reasonably practicable for him to comply with the requirement.
(3) If a person is charged with an offence under subsection (1) in respect of a requirement—
- (a) to provide information;
- (b) to provide an explanation of a document; or
- (c) to state where a document is to be found,
it shall be a defence for him to prove that he had a reasonable excuse for failing to comply with the requirement.
(4) Failure to comply with a requirement imposed under section 63 or 64 shall not be an offence if the person imposing the requirement has failed to act in accordance with that section.
Destroying or falsifying documents
76. Any person who, having been required to produce a document under section 63, 64 or 65—
- (a) intentionally or recklessly destroys or otherwise disposes of it, falsifies it or conceals it; or
