Furnishing of documents and information to Board
9.—(1)  The Board or any person authorised by the Board may by notice require any person to furnish to the Board or the person so authorised, within such period as specified in the notice, all such documents or information relating to all such matters as may be required by the Board for the purposes of 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 subsection (1) to furnish any document or information, fails to comply with any requirement of the notice shall be guilty of an offence.
(3)  Any person who —
(a)intentionally alters, suppresses or destroys any document which he has been required by any notice under subsection (1) to furnish; or
(b)in furnishing any estimate, return or other information required of him under any notice under subsection (1), makes any statement which he knows to be false in a material particular, or recklessly makes any statement which is false in a material particular,
shall be guilty of an offence.