PART 3Oversight and enforcement
Information notices
21Offences relating to information notices
(1)
It is an offence for a person who has been served with an information notice under section 17—
(a)
to fail to supply the required information on or before the date by which the person is required to do so, or
(b)
to provide information which is inaccurate or incomplete in a material particular.
(2)
It is a defence for a person charged with an offence under subsection (1) to show that the person exercised all due diligence to avoid committing the offence.
(3)
A person who commits an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.