s 5 Furnishing of documents and information to Authority
5.—(1) The Authority or any authorised officer may by notice require any person to furnish to the Authority or the authorised officer, within any period specified in the notice, all documents or information relating to all matters that may be required by the Authority for the purposes of this Act and as are within the knowledge of that person or in that person’s custody or under that person’s control. (2) Any person who, on being required by notice under subsection (1) to furnish any document or information, fails to comply with any requirement of the notice shall be guilty of an offence. (3) Any person who —(a) intentionally alters, suppresses or destroys any document which the person has been required by any notice under subsection (1) to furnish; or (b) in furnishing any estimate, return or other information required of the person under any notice under subsection (1), makes any statement which the person knows to be false in a material particular, or recklessly makes any statement which is false in a material particular, shall be guilty of an offence.