26 General offences in connection with administration of Act

26  General offences in connection with administration of Act

(1)     A person shall be guilty of an offence punishable on summary conviction with a fine of not more than [[level 5] on the standard scale] or with imprisonment for not more than six months, or with both, in any of the following cases—

(a)     if, without reasonable excuse, he refuses or fails to submit to examination under Schedule 2 to this Act;

(b)     if, without reasonable excuse, he refuses or fails to furnish or produce any information in his possession, or any documents in his possession or control,

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