38. Penalty for obstructing an officer or member of the board in the discharge of his duties and for failure to produce books and records.-
Any person who-
(a) obstructs a member authorized by the Chairman in writing or an officer of the Board or a person authorized in this behalf by the Central Government or by the Board in the exercise of any power conferred, or in the discharge of any duty imposed, on him by or under this Act, or
(b) having the control or custody of any account book or other period, fails to produce such book or record when required to do so by or under this Act, shall be punishable with imprisonment which may extend to one year, or with fine which may extend to one thousand rupees, or with both.