- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)A person to whom a notice under section 33 has been given commits an offence if the person—
(a)refuses or fails to attend before the Commissioner as required by the notice,
(b)refuses or fails, when attending before the Commissioner, to answer any question concerning the matters 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.
(2)It is a defence for a person charged with an offence under subsection (1)(a), (b) or (d) to show that there was a reasonable excuse for the refusal or failure.
(3)A person who commits an offence under subsection (1) is liable on summary conviction to imprisonment for a period not exceeding 3 months or a fine not exceeding level 5 on the standard scale (but not both).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: