Section 96B

The Board or any officer of the Board authorised in that behalf by the Director of Finance, the Director for the Electricity Department, the Director for the Water Department or the Director for the Gas Department may, by notice, require any person to furnish to the Board or the person so authorised, within such period as shall be specified in the notice, all such returns or information relating to all such matters as may be necessary for the Board under this Act and as are within the knowledge of that person or in his custody or under his control.

Any person who fails to comply with any requirement of the notice given under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both.