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.