Valid from 01/09/2019
(1)It is an offence for a person to fail to do anything required of the person by a notice under section 10.
(2)In proceedings against a person for an offence under subsection (1) it is a defence that the person had a reasonable excuse for failing to comply with the notice.
(3)A person who commits an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 4 on the standard scale.
(4)It is an offence for a person to intentionally alter, suppress or destroy any document which the person has been required to produce by a notice under section 10.
(5)A person who commits an offence under subsection (4) is liable on summary conviction to a fine.
(6)In this section “document” includes information recorded otherwise than in legible form, and in relation to information so recorded—
(a)the reference in subsection (4) to the production of a document is a reference to the production of a copy of the information in legible form, and
(b)the reference in that subsection to suppressing a document includes a reference to destroying the means of reproducing the information.