An employer, trustee, pension fund manager, custodian or a person or body corporate who

(a) refuses to produce any book, accounts, document or voucher,

(b) refuses to give information or explanation, or

(c) with intent to defraud produces a book, accounts, documents or voucher or gives information or explanation which is false or misleading, commits an offence and is liable on summary conviction to a fine of not more than two hundred and fifty penalty units or a term of imprisonment not exceeding six months or to both.