- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/03/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
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(1)A person to whom a notice under section 38(1) has been given commits an offence if the person—
(a)refuses or fails without reasonable excuse to attend proceedings as required by the notice,
(b)refuses or fails without reasonable excuse, when attending proceedings as required by the notice, to answer any question concerning the subjects specified in the notice,
(c)refuses or fails without reasonable excuse to produce any document required to be produced by the notice, or
(d)intentionally alters, suppresses, conceals or destroys any such document.
(2)Subsection (1) is subject to sections 34(3) and 37(5), (6), (8) and (9).
(3)If a person charged with an offence under subsection (1)(a), (b) or (c) adduces evidence of a reasonable excuse for the refusal or failure, it is for the prosecution to prove that the person did not have such an excuse.
(4)A person guilty of an offence under subsection (1) is liable on summary conviction—
(a)to a fine not exceeding level 5 on the standard scale,
(b)to imprisonment for a term not exceeding 51 weeks, or
(c)to both.
(5)Where an offence under subsection (1) which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of—
(a)a director, manager, secretary or other similar officer of the body corporate, or
(b)any person who was purporting to act in any such capacity,
that person, as well as the body corporate, is guilty of that offence and liable to be proceeded against accordingly.
(6)In subsection (5) “director”, in the case of a body corporate whose affairs are managed by its members, means a member of the body corporate.
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