Section 107

without reasonable excuse, neglects or refuses to produce any document or article as required under section 103;

makes to the Commissioner or an inspecting officer exercising the powers under section 103 a statement, either orally or in writing, which is false in a material particular; or

otherwise hinders or obstructs the Commissioner or an inspecting officer in the exercise of the powers under section 103,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.