PART 4The Scottish Tax Tribunals
CHAPTER 7Powers and enforcement
50Offences in relation to proceedings
(1)
The Scottish Ministers may by regulations make provision, in relation to proceedings before the First-tier Tribunal or the Upper Tribunal—
(a)
for offences and penalties—
(i)
for making a false statement in an application in a case,
(ii)
for failure by a person to attend, or give evidence in, such proceedings when required to do so in accordance with tribunal rules,
(iii)
for alteration, concealment or destruction by a person of, or failure by a person to produce, something that is required to be produced in such proceedings in accordance with tribunal rules,
(b)
about the circumstances in which a person need not give evidence or produce something (for example, where a person could not be compelled to give evidence or produce something in proceedings in a case before the sheriff or in the Court of Session).
(2)
The maximum penalties that may be provided for in regulations under subsection (1) are—
(a)
for an offence triable summarily only, imprisonment for a term not exceeding 12 months or a fine not exceeding level 5 on the standard scale (or both),
(b)
for an offence triable either summarily or on indictment—
(i)
on summary conviction, imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both),
(ii)
on conviction on indictment, imprisonment for a term not exceeding 2 years or a fine (or both).
(3)
Before making regulations under subsection (1), the Scottish Ministers must obtain the Lord President’s approval.