28. Destroying or falsifying documents

Any person who, having been required to produce a document under section 20, 21, 22 or 24 —

intentionally or recklessly destroys or otherwise disposes of, falsifies or conceals the document; or

causes or permits the destruction, disposal, falsification or concealment of the document,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.[12P