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Visitor Levy (Scotland) Act 2024
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Penalties for failure to comply or obstruction
56Penalties 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 an authorised officer or a person authorised by the officer in the course of an inspection.
(2)The person is liable to a penalty as determined by a relevant local authority.
(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 60 or section 61.
57Daily default penalties for failure to comply or obstruction
(1)This section applies if the failure or obstruction mentioned in section 56(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 as determined by a relevant local authority for each subsequent day on which the failure or obstruction continues.
58Reasonable excuse for failure to comply or obstruction
(1)Liability to a penalty under section 56 or 57 does not arise if the person satisfies the relevant local authority that there is a reasonable excuse for the failure or the obstruction of an authorised officer or of a person authorised by the officer.
(2)For the purposes of this section—
(a)an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control,
(b)where the person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the failure or obstruction, and
(c)where the person had a reasonable excuse for the failure or obstruction but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied, or the obstruction stops, without unreasonable delay after the excuse ceased.
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