(1) The Board may require any person (including a Minister of the Government or a body established by or under any enactment) to provide it with such records, documents or information as it may reasonably require for the purposes of the performance of its functions under paragraph (ab), (ac), (ad), (c), (d), or (e) of section 54(1).

(2) A person of whom a requirement is made under subsection (1) shall comply with that requirement.

(3) A person who, without reasonable cause, contravenes subsection (2) is guilty of an offence.

(4) The court in which a conviction for an offence under this section is recorded or affirmed may order that the person convicted shall remedy the breach of this section in respect of which that person was convicted.