Revenue Scotland and Tax Powers Act 2014

Penalties for inaccurate information or documents

197Penalties for inaccurate information or documents

(1)This section applies if—

(a)in complying with an information notice, a person provides inaccurate information or produces a document that contains an inaccuracy, and

(b)condition A, B or C is met.

(2)Condition A is that the inaccuracy is careless or deliberate.

(3)An inaccuracy is careless if it is due to a failure by the person to take reasonable care.

(4)Condition B is that the person knows of the inaccuracy at the time the information is provided or the document produced but does not inform Revenue Scotland at that time.

(5)Condition C is that the person—

(a)discovers the inaccuracy some time later, and

(b)fails to take reasonable steps to inform Revenue Scotland.

(6)The person is liable to a penalty not exceeding £3,000.

(7)Where the information or document contains more than one inaccuracy, a penalty is payable for each inaccuracy.