Section 113: It is an offence–

(a) for any person to falsify, conceal, destroy or otherwise dispose of or cause or permit the falsification, concealment, destruction or disposal of any document or material which he knows or has reasonable grounds for believing that it is or is likely to be relevant to the execution of any order made in accordance with this Part; (b) for any person who knows or has reasonable grounds for believing that an investigation into money laundering has been, is being or is about to be made, or that an order has been made or may be made requiring the delivery or production of any document under this Part to divulge that fact or other information to another person whereby the investigation is likely to be prejudiced. PART XIII–OFFENCES AND PENALTIES