Returns and information
25.—(1)  The Board or any person authorised in that behalf by the Board may by notice require any person to furnish to the Board or the person so authorised, within such period as shall be specified in the notice, all such returns or information relating to all such matters as may be necessary for the Board under this Act and as are within the knowledge of that person or in his custody or under his control.
(2)  Any person who, on being required by notice under this section to furnish any returns or information, fails to comply with any requirement of the notice shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both.
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