| http://www.w3.org/ns/prov#value | - (2) The conviction of any person of an offence against subsection (1) of this section or against this subsection in relation to his failure to produce any books of account, vouchers, documents, or other business records, or to his neglect or refusal to fill in and supply any particulars required in any such schedules or to answer any such question or inquiry, shall not relieve him of his obligatio
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