s 51 Providing returns and information
51.—(1) The Board or a person authorised by the Board may by written notice require any person to provide to the Board or to the person so authorised, within the period specified in the notice, such returns or information required for the purpose of any of the Board’s functions as may be —(a) specified in the notice; and (b) within the knowledge of the person, or in the custody or under the control of the person. (2) Any person who, without reasonable excuse, fails to comply with a notice given to the person under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.