PART 4Enforcement
Enforcement authority powers to require information etc.
11Offence of failing to comply with a notice under section 10
(1)
It is an offence for a person to fail to do anything required of the person by a notice under section 10.
(2)
In proceedings against a person for an offence under subsection (1) it is a defence that the person had a reasonable excuse for failing to comply with the notice.
(3)
A person who commits an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 4 on the standard scale.
(4)
It is an offence for a person to intentionally alter, suppress or destroy any document which the person has been required to produce by a notice under section 10.
(5)
A person who commits an offence under subsection (4) is liable on summary conviction to a fine.
(6)
In this section “document” includes information recorded otherwise than in legible form, and in relation to information so recorded—
(a)
the reference in subsection (4) to the production of a document is a reference to the production of a copy of the information in legible form, and
(b)
the reference in that subsection to suppressing a document includes a reference to destroying the means of reproducing the information.