Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 8 Penalties

CHAPTER 4 Penalties relating to investigations

Penalties for failure to comply or obstruction

196 Daily default penalties for failure to comply or obstruction

(1) This section applies if the failure or obstruction mentioned in section 195(1) continues after the date on which a penalty is imposed under that section in respect of the failure or obstruction.

(2) The person is liable to a further penalty or penalties not exceeding £60 for each subsequent day on which the failure or obstruction continues.