s 31 Enforcement of notice to provide information, &c.
(1) A person who without reasonable excuse fails to do anything required of him by a notice under section 30 commits an offence and is liable on summary conviction to a fine not exceeding level 5 on the standard scale. (2) A person who intentionally alters, suppresses or destroys a document which he has been required by a notice under section 30 to produce commits an offence and is liable— (a) on summary conviction, to a fine not exceeding the statutory maximum, (b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or both. (3) Proceedings for an offence under subsection (1) or (2) may be brought only by or with the consent of the Welsh Ministers or the Director of Public Prosecutions. (4) If a person makes default in complying with a notice under section 30, the High Court may, on the application of the Welsh Ministers , make such order as the court thinks fit for requiring the default to be made good. Any such order may provide that all the costs or expenses of and incidental to the application shall be borne by the person in default or by any officers of a body who are responsible for its default.