Supplementary
7 Power of Commissioners and their officers to obtain information.
1
The Commissioners may, for the purpose of enabling them properly to perform their functions under this Act, require an exhibitor, by notice in writing served on him—
a
to furnish to such person as may be specified in the notice such returns or other information as may be so specified;
b
to keep such records as may be so specified;
and, for that purpose, any officer of the Commissioners may—
i
enter, at all reasonable hours, any premises occupied for the purpose of his business by an exhibitor; and
ii
require him or any person employed by him in connection with his business to produce for examination by the officer such books or other documents relating to the exhibitor’s business as the officer may specify.
2
If any person—
a
on whom a notice is duly served under subsection (1), or
b
to whom a requisition is duly made under that subsection,
fails to comply with the notice or requisition, he shall, unless he proves that he had reasonable excuse for the failure, be guilty of an offence and liable, on summary conviction, to a fine not exceeding F2level 3 on the standard scale.
3
If any person in purported compliance with the requirements of a notice under subsection (1) to furnish returns or other information—
a
makes a statement, or furnishes a document, which he knows to be false in a material particular, or
b
recklessly makes a statement, or furnishes a document, which is false in a material particular,
he shall be guilty of an offence and liable—
i
on summary conviction, to a fine not exceeding the statutory maximum, or
ii
on conviction on indictment, to a fine.
4
An offence under this section may be tried by a court having jurisdiction either in the county or place in which the offence was actually committed or in any county or place in which the alleged offender resides or carries on business.
5
For the purposes of section 167 of the M1Customs and Excise Management Act 1979 (penalties for delivery of false documents or making of false statements to Commissioners or their officiers in relation to assigned matters) the collection of the levy shall be deemed not to be an assigned matter.