Failure to provide information or provision of false informationN.I.
75—(1) A person commits an offence if the person—
(a)refuses or fails to provide information as required under section 71 or 73 or to provide a document as required under section 72, and
(b)does not have a reasonable excuse for that refusal or failure.
(2) A person commits an offence if—
(a)the person provides information in response to a notice under section 71 or 73 or a request under section 74,
(b)the information is false or misleading in a material particular, and
(c)the person knows that it is, or is reckless as to whether it is, false or misleading.
(3) A person commits an offence if the person intentionally alters, suppresses or destroys any document that the person has been required to produce by a notice under section 72.
(4) A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 2 on the standard scale.
Commencement Information
I1S. 75 in operation at 1.4.2019 by S.R. 2019/39, art. 2 (with art. 3)