s 26 Power to obtain information
26.—(1) For the purpose of transmitting to the Fund the names and addresses of the persons who under section 25 are liable to make contributions to the Fund for any year, and the quantity of oil in respect of which they are so liable, the Director may by notice require any person engaged in producing, treating, distributing or transporting oil, or any other person who the Director has reason to believe has any information relevant to the purpose, to provide such information as may be specified in the notice. (2) A notice under this section may require a company to give such information as may be required to ascertain whether its liability is affected by section 25(6). (3) A notice under this section may specify the way in which, and the time within which, it is to be complied with. (4) In proceedings by the Fund against any person to recover any amount due under section 25, particulars contained in any list transmitted by the Director to the Fund are, so far as those particulars are based on information obtained under this section, admissible as evidence of the facts stated in the list; and so far as particulars which are so admissible are based on information given by the person against whom the proceedings are brought, those particulars are presumed to be accurate until the contrary is proved. (5) A person who —(a) refuses or wilfully neglects to comply with a notice under this section; or (b) in providing any information in compliance with a notice under this section, 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 and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both.