Collection and enforcement
8Infrastructure-levy regulations may—
(a)make provision about the collection of—
(i)payable amounts, and
(ii)penalties imposed by virtue of paragraph 9,
(b)enable local authorities to confer—
(i)powers of entry (except in relation to a dwelling-house) for the purpose of investigating liability for infrastructure levy, and
(ii)powers to seize things found in the course of investigating liability for infrastructure levy,
(c)make it an offence to evade, or reduce liability to pay, infrastructure levy (or attempt to do so) by—
(i)withholding information,
(ii)providing information that is false or misleading,
(iii)otherwise obstructing the investigation of someone’s infrastructure-levy liability, or
(iv)causing another person to do any of those things.