Clause 71

Any person who fraudulently returns or wilfully secretes, makes away with or detains a communication or record of a communication which ought to have been delivered to some other person, or being required by a telecommunication officer to deliver up any such communication or record thereof neglects or refuses to do so, shall be guilty of an offence and shall be liable on conviction to imprisonment for a term not exceeding two years or to a fine not exceeding one thousand dollars or to both such imprisonment and fine.