A person who without reasonable excuse fails to do anything required of him by a notice under section 30 commits an offence and is liable on summary conviction to a fine not exceeding level 5 on the standard scale.
A person who intentionally alters, suppresses or destroys a document which he has been required by a notice under section 30 to produce commits an offence and is liable—
on summary conviction, to a fine not exceeding the statutory maximum,
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or both.
Proceedings for an offence under subsection (1) or (2) may be brought only by or with the consent of the Welsh Ministers or the Director of Public Prosecutions.