A person who—
(a) refuses to produce any document, record, thing, or any information required by the Commission under this Act; or
(b) destroys or alters, or causes to be destroyed or altered, any document, record or thing required to be produced under this Act,
commits an offence and is liable, on conviction on indictment, to a fine not exceeding $5,000 or to imprisonment for a period not exceeding one year.