24F. (1) The Commission may, for the purpose of obtaining any information which may be required in relation to the calculation of levies to be imposed under section 24B require persons who are subject to such levies to provide the Commission within such reasonable period as the Commission may determine, with such information as the Commission may reasonably require in relation to the calculation of the amounts of the said levies.

(2) A person who—

(a) without reasonable excuse, fails to comply with a requirement under this section, or

(b) in purported compliance with such a requirement provides information that he or she knows to be false or misleading in a material respect,

commits an offence and is liable on summary conviction to the fines and penalties provided in section 79.]