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This is the original version (as it was originally enacted).
(1)The Commissioner may take the action mentioned in subsection (3) or (4) (or both actions) where—
(a)a requirement to supply information has been imposed on a person by a written notice under section 12 or 13, and
(b)the person refuses, or fails without reasonable excuse, to supply the information in accordance with the terms of the notice.
(2)The Commissioner may take the action mentioned in subsection (4) where—
(a)a requirement to supply information has been imposed on a person by a written notice under section 12 or 13, and
(b)the Commissioner suspects the person has deliberately altered the information.
(3)The Commissioner may publicise the person’s refusal, or failure, to supply the information.
(4)The Commissioner may report the matter to the Court of Session.
(5)After receiving a report under subsection (4), and hearing any evidence or representations on the matter, the Court may (either or both)—
(a)make any order for enforcement that it considers appropriate,
(b)deal with the matter as if it were a contempt of court.
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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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