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Visitor Levy (Scotland) Act 2024

Section 59 – Penalties for inaccurate information or documents

98.A person who, in response to an information notice issued under section 30 or 31, provides inaccurate information, or produces a document containing an inaccuracy is liable under this section to a penalty as determined by a relevant local authority in respect of each inaccuracy (subsections (1)(a), (6) and (7)). Liability for a penalty only arises where the inaccuracy is careless or deliberate, or the person knew of the inaccuracy at the time and did not inform the local authority, or discovers the inaccuracy later and fails to take reasonable steps to inform the local authority (subsections (1)(b) and (2) to (5)).

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