Witnesses and documents: offences.

1 Any person to whom a notice under section 24(1) has been given who— a refuses or fails to attend proceedings as required by the notice, b refuses or fails, when attending proceedings as required by the notice, to answer any question concerning the subjects specified in the notice, c deliberately alters, suppresses, conceals or destroys any document which he is required to produce by the notice, or d refuses or fails to produce any such document, is guilty of an offence. 2 Subsection (1) is subject to sections 23(9) and (10) and 27(3). 3 It is a defence for a person charged with an offence under subsection (1)(a), (b) or (d) to prove that he had a reasonable excuse for the refusal or failure. 4 A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 5 on the standard scale or to imprisonment for a period not exceeding three months. 5 Where an offence under this section which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of— a a director, manager, secretary or other similar officer of the body corporate, or b any person who was purporting to act in any such capacity, he, as well as the body corporate, is guilty of that offence and liable to be proceeded against accordingly.