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5(1)Any person to whom a notice under paragraph 1 has been duly given who, not being privileged under paragraph 2—
(a)refuses or fails to attend before the Commissioner as required by the notice;
(b)refuses or fails, when attending before the Commissioner as required by the notice, to answer any question concerning the subjects specified in the notice;
(c)deliberately alters, suppresses, conceals or destroys any document which that person is required to produce by the notice; or
(d)refuses or fails to produce any such document,
is guilty of an offence.
(2)It is a defence for a person charged with an offence under sub-paragraph (1)(a), (b) or (d) to prove that there was a reasonable excuse for the refusal or failure.
(3)A person guilty of an offence under this paragraph is liable on summary conviction to a fine not exceeding level 5 on the standard scale or to imprisonment for a period not exceeding three months.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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