[No. 50.] Pt.7 S.51 Criminal Justice (Theft and Fraud Offences) Act, 2001. [2001.] would be relevant to the investigation or causes or permits its falsification, concealment, destruction or disposal, is guilty of an offence. (2) Where a person— (a) falsifies, conceals, destroys or otherwise disposes of a document, or (b) causes or permits its falsification, concealment, destruction or disposal, in such circumstances that it is reasonable to conclude that the person knew or suspected— (i) that an investigation by the Garda Sı́ochána into an offence under this Act was being or was likely to be carried out, and (ii) that the document was or would be relevant to the investigation, he or she shall be taken for the purposes of this section to have so known or suspected, unless the court or the jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether he or she so knew or suspected. (3) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both. Order to produce evidential material. 52.—(1) This section applies to any offence under this Act which is punishable by imprisonment for a term of five years or by a more severe penalty. (2) A judge of the District Court, on hearing evidence on oath given by a member of the Garda Sı́ochána, may, if he or she is satisfied that— (a) the Garda Sı́ochána are investigating an offence to which this section applies, (b) a person has possession or control of particular material or material of a particular description, and (c) there are reasonable grounds for suspecting that the material constitutes evidence of or relating to the commission of the offence, order that the person shall— (i) produce the material to a member of the Garda Sı́ochána for the member to take away, or (ii) give such a member access to it, either immediately or within such period as the order may specify. (3) Where the material consists of or includes information contained in a computer, the order shall have effect as an order to 38