31—(1) Subject to section 28(3), a person to whom a notice has been given under section 29(1) who—
(a)refuses or fails to attend before the Commissioner as required by the notice,
(b)refuses or fails, when attending before the Commissioner as required by the notice, to answer any question concerning any matter specified in the notice,
(c)intentionally alters, suppresses, conceals or destroys any document required to be produced by the notice, or
(d)refuses or fails to produce any such document,
is guilty of an offence.
(2) Any person who refuses to take an oath when required to do so under section 30 is guilty of an offence.
(3) It is a defence for a person charged with an offence under subsection (1)(a), (b) or (d) or subsection (2) to prove that the person had a reasonable excuse for the refusal or failure.
(4) A person guilty of an offence under this section is liable on summary conviction—
(a)to a fine not exceeding level 5 on the standard scale; or
(b)to imprisonment for a period not exceeding 3 months.
Commencement Information
I1S. 31 in operation at 17.9.2012 by S.R. 2012/334, art. 2(c)