(1)This section applies to a person who—
(a)fails to comply with an information notice, or
(b)deliberately obstructs an authorised officer or a person authorised by the officer in the course of an inspection.
(2)The person is liable to a penalty as determined by a relevant local authority.
(3)The reference to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document in breach of section 60 or section 61.