(1) It shall be an offence for any person-

(a) to obstruct directly or indirectly the implementation of the provisions of this Decree, or

(b) to fail to comply with any direction or condition given or imposed by the Commissioner under section 7 or 9 of this Decree, or

(c) to fail to produce any information requested from him by the Commissioner under section 7 or 9 of this Decree or to produce any information in response to such request which he knows to be false or which he has no reason to believe to be true, or

(d) to destroy, falsify or mutilate any records or books of account relating to any matter affected by this Decree.

(2) Any person guilty of an offence under subsection (1) of this section shall be liable to a fine of not less than ¢15,000.00 or to a term of imprisonment not exceeding seven years or to both, and in the case of a continuing offence to a further fine not exceeding ¢1,000.00 in respect of each day on which the offence continues.

(3) Where an offence under this section is committed by a body of persons, then:-

(a) in the case of a body corporate other than a partnership, every Director, Secretary or other officer of that body shall also be guilty of that offence, and

(b) in the case of a partnership, every partner shall also be guilty of that offence:

Provided that no person shall be guilty of an offence by virtue of this subsection if he proves that the offence was committed without his knowledge or consent and that he took all steps necessary having regard to all the circumstances, to prevent the commission of the offence.