Subject to subsections (2) and (3) below, a person shall be guilty of an offence if he intentionally falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, a document which—
(a) he has been required by ... an order under section 20BA above, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
to deliver, or to deliver or make available for inspection.
A person does not commit an offence under subsection (1) above if he acts—
(a) with the written permission of the tribunal ... or an officer of the Board, or
(b) after the document has been delivered ... , ...
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A person does not commit an offence under subsection (1)(a) above if he acts after the end of the period of two years beginning with the date on which the order is made, unless before the end of that period an officer of Revenue and Customs has notified the person in writing that the order has not been complied with to the officer's satisfaction.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A person guilty of an offence under subsection (1) above shall be liable—
(a) on summary conviction, to a fine not exceeding the statutory maximum;
(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both.