[(1) A person in respect of whom a debt relief order is made is guilty of an offence if, during the moratorium period in relation to that order—
(a) he does not provide, at the request of the official receiver, all his books, papers and other records of which he has possession or control and which relate to his affairs;
(b) he prevents the production to the official receiver of any books, papers or other records relating to his affairs;
(c) he conceals, destroys, mutilates or falsifies, or causes or permits the concealment, destruction, mutilation
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