Visitor Levy (Scotland) Act 2024 (asp 8)

Valid from 20/09/2024

Part 5 S Enforcement of the levy and penalties

Chapter 3 S Penalties

Penalties for inaccurate information or documents S

59 Penalties for inaccurate information or documents S

(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 the relevant local authority 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 the relevant local authority.

(6) The person is liable to a penalty as determined by a relevant local authority.

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

Commencement Information

I1 S. 59 not in force at Royal Assent, see s. 79(2)