(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 55 is not an offence if the person imposing the requirement has failed to act in accordance with that section.
(5) Any person who intentionally obstructs an officer in the exercise of his powers under a warrant issued under section 56 shall be guilty of an offence.
Destroying or falsifying documents
62. Any person who, having been required to produce a document under section 55 or 56—
- (a) intentionally or recklessly destroys or otherwise disposes of it, falsifies it or conceals it; or
- (b) causes or permits its destruction, disposal, falsification or concealment,
shall be guilty of an offence.
False or misleading information
63. Any person who provides information to the Authority or its authorised officer in connection with any function or duty of the Authority under this Part which is false or misleading in a material particular shall be guilty of an offence.
