PART 8Penalties
CHAPTER 4Penalties relating to investigations
Penalties for failure to comply or obstruction
195Penalties for failure to comply or obstruction
1
This section applies to a person who—
a
fails to comply with an information notice, or
b
deliberately obstructs a designated officer or a person authorised by the officer in the course of an inspection or in the exercise of a power that has been approved by the tribunal under section 147.
2
The person is liable to a penalty of £300.
3
The reference to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document in breach of section 198 or 199.
196Daily default penalties for failure to comply or obstruction
1
This section applies if the failure or obstruction mentioned in section 195(1) continues after the date on which a penalty is imposed under that section in respect of the failure or obstruction.
2
The person is liable to a further penalty or penalties not exceeding £60 for each subsequent day on which the failure or obstruction continues.