(1) A person commits an offence who -
(a) without reasonable excuse refuses or fails within the time and in the manner specified (or, if no time has been specified, within a reasonable time) to comply with any request made under this Chapter,
(b) knowingly or recklessly gives any information, or produces any document, which is false in a material particular in response to such a request,
(c) with intent to evade the provisions of this Chapter, destroys, mutilates, defaces, conceals or removes any document, or
(d) otherwise intentionally obstructs the Treasury in the exercise of their powers under this Chapter.
(2) Where a person is convicted of an offence under this section, the court may make an order requiring that person, within such period as may be specified in the order, to comply with the request.