- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)A person who—
(a)refuses or fails, without reasonable excuse, to do anything required of that person by a notice under section 43(5) or 44(3), or
(b)intentionally alters, suppresses or destroys a document which that person has been required by such notice to produce,
commits an offence.
(2)A person who commits an offence under subsection (1) is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum,
(b)on conviction on indictment, to a fine.
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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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