s 9 Furnishing of documents and information to Board
9.—(1) The Board or any person authorised by the Board may by notice require any other person to furnish to the Board or the person so authorised, within the period specified in the notice, all such documents or information relating to all such matters as may be required by the Board for the purposes of this Act and as are within the knowledge of that other person or in that other person’s custody or under that other 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.