52. Obstruction of investigation

A person who knows or suspects that an investigation is being or is likely to be carried out under section 49 or 50 is guilty of an offence where he falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, documents which he knows or suspects are or would be relevant to such an investigation, unless he proves that he had no intention of concealing facts disclosed by the documents from persons carrying out such an investigation, is liable on conviction to a fine not exceeding $100,000, imprisonment for a term not exceeding 2 years or both.