117Failing to furnish information, &c.

117 Failing to furnish information, &c. A person shall not: (a) refuse or fail to comply with a requirement in a notice under section 115 to the extent to which he is capable of complying with it; (b) in purported compliance with such a requirement, knowingly furnish information that is to his knowledge, false or misleading in a material particular; or (c) when attending before the Minister or an inspector in pursuance of such a requirement, knowingly make a statement or produce a document that is, to his knowledge, false or misleading in a material particular.