17Failure to comply with an information notice
(1)Where a person who is obliged to provide information in accordance with a notice issued under section 16—
(a)refuses or fails, without reasonable excuse, to comply with any requirement specified in the notice,
(b)attends to make a statement in person but refuses or fails, without reasonable excuse, to answer any question concerning the matters specified in the notice, or
(c)alters, suppresses, conceals or destroys, without reasonable excuse, any information which the person is required to produce,
the Commissioner may report the matter to the Court of Session.
(2)The Commissioner may also report the matter to the Court of Session where the Commissioner considers that a person who is mentioned in subsection (1) is likely to do any of the things specified in paragraphs (a) to (c) of that subsection.
(3)After receiving a report under subsection (1) or (2) and hearing any evidence or representations on the matter, the Court may (either or both)—
(a)make such order for enforcement as it considers appropriate,
(b)deal with the matter as if it were a contempt of court.