Part IIIInvestigation of Revenue and Customs offences
F1Detention and questioning of suspects and witnesses
23POffences arising from breach of requirements under sections 23M and 23N
(1)
A person mentioned in paragraph (a) of subsection (1) of section 23M of this Act who, having been required—
(a)
under that subsection to give the information mentioned in subsection (2) of that section;
(b)
under subsection (3) of that section to remain with an officer; or
(c)
under subsection (1) of section 23N of this Act to provide that person's fingerprints or a record such as is mentioned in paragraph (b) of that subsection,
fails, without reasonable excuse, to do so, shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(2)
A person mentioned in paragraph (b) of subsection (1) of section 23M of this Act who, having been required under that subsection to give the information mentioned in subsection (2) of that section, fails, without reasonable excuse, to do so, shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.
F2(3)
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