Prospective
(1)A person on whom an enforcement investigation notice has been served commits an offence if, at any time after the end of 21 days beginning with the day the notice was served, the person has not complied with a requirement of the notice.
(2)A person may be charged with an offence under subsection (1) by reference to a day or a longer period, and may be convicted of more than one offence in relation to the same enforcement investigation notice by reference to different periods.
(3)In proceedings against a person for an offence under subsection (1), it is a defence for the person to prove that the person had a reasonable excuse for failing to comply with the requirement.
(4)A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(5)A person commits an offence if, in purported compliance with a requirement of an enforcement investigation notice, the person—
(a)provides information that the person knows to be false or misleading in a material respect, or
(b)recklessly provides information that is false or misleading in a material respect.
(6)A person guilty of an offence under subsection (5) is liable on summary conviction to a fine.
Commencement Information
I1S. 115 not in force at Royal Assent, see s. 409(2)