148 General offences

148  General offences

(1)     A person commits an offence if he—

(a)     alters, suppresses, conceals or destroys, or

(b)     causes or permits the alteration, suppression, concealment or destruction of,

[any book, record or other document which is or is liable to be required to be produced for inspection under paragraph 1 or 3 of Schedule 19B, and does so with the intention of falsifying the document or enabling any person to evade any of the provisions of this Act].

(2)     Where the relevant person in the case of a supervised organisation, or a person acting on his behalf, requests a person holding an office in any such organisation (“the office-holder”) to supply the relevant person with any information which he reasonably requires for the purposes of any of the provisions of this Act, the office-holder commits an offence if—

(a)     without

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