13(1)A Tribunal may by citation require any person—
(a)to attend proceedings of the Tribunal, at such time and place as is specified in the citation, for the purposes of giving evidence,
(b)to produce any document in the custody, or under the control of, that person.
(2)A Tribunal may administer oaths to persons giving evidence.
(3)A person is not obliged by virtue of this paragraph to answer any question or produce any document which that person would be entitled to refuse to answer or produce in civil proceedings before the Court of Session.
(4)If a person on whom a citation under sub-paragraph (1) has been served—
(a)fails to attend the Tribunal proceedings as required by the citation,
(b)refuses or fails, whilst attending proceedings as so required, to answer any question,
(c)deliberately alters, conceals or destroys any document which that person is required by the citation to produce,
(d)refuses or fails to produce any such document,
that person is guilty of an offence.
(5)It is a defence for a person charged with an offence under sub-paragraph (4)(a), (b) or (d) to show that the person had a reasonable excuse for the refusal or failure.
(6)A person who commits an offence under sub-paragraph (4) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.