| http://www.w3.org/ns/prov#value | - (7) Where any person is prosecuted for failure to produce any books of account, vouchers, documents, or other business records when required to do so under paragraph (b) of subsection (1) of this section, it shall be a defence to prove that he did not have the custody of the same at the time of the requisition and did not subsequently acquire the custody thereof.]
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