(1) If a person other than an investigator ("the defaulter") fails to comply with a requirement imposed under any of sections 81 to 88, the person imposing the requirement may certify that fact in writing to the court.
(2) If the court is satisfied that the defaulter failed without reasonable excuse to comply with the requirement, it may deal with the defaulter (and in the case of a body corporate, any director or other officer of the body) as if that person were in contempt.
(3) In subsection (2) "officer", in relation to a limited liability partnership, means a member of the limited liability partnership.
(4) A person who knows or suspects that an investigation is being or is likely to be conducted under section 83 is guilty of an offence if the person -
(a) falsifies, conceals, destroys or otherwise disposes of a document which the person knows or suspects is or would be relevant to such an investigation, or
(b) causes or permits the falsification, concealment, destruction or dispos
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