TaxUAE Criminal Procedure Law
Book 2: Crime Detection, Evidence Gathering ad Verification · Part 2: Investigation by Public Prosecution · Chapter 1: Conducting The Investigation: Section I: General Provisions: Article (65) Conducting Investigation into Felonies and Misdemeanors · Section 2: Inspection, Search and Seizure of Crime-Related Chattels: Article (70) Movement of Prosecutor to Inspect
The Prosecutor may order that any person having possession of any item required to be seized or reviewed submit the same, and whoever violates such an order shall be punished by the penalties prescribed for the crime of refusing to testify.
Interpretation and application must be checked against the official text and current version.