Prospective
(1)A person on whom an information notice has been served commits an offence if, at any time after the end of 21 days beginning with the day on which the notice is served, the person has not complied with a requirement of the notice.
(2)In proceedings against a person for an offence under subsection (1), it is a defence for the person to prove that the person had a reasonable excuse for failing to comply with the requirement.
(3)A person may be charged with an offence under this section by reference to a day or a longer period, and may be convicted of more than one offence in relation to the same information notice by reference to different periods.
(4)A person guilty of an offence under subsection (1) is liable on summary conviction to a fine.
(5)A person commits an offence if, in purported compliance with a requirement of an information notice the person—
(a)provides information which the person knows to be false or misleading in a material respect, or
(b)recklessly provides information which is false or misleading in a material respect.
(6)A person guilty of an offence under subsection (5) is liable on summary conviction or on conviction on indictment to a fine.
Commencement Information
I1S. 112 not in force at Royal Assent, see s. 147(2)