12.—(1) A person is guilty of an offence if without reasonable excuse he obstructs, causes or permits to be obstructed—
(a)a relevant auditor;
(b)an inspector;
(c)any person who accompanies a relevant auditor under regulation 5(3) or an inspector under regulation 6 or 7.
(2) For the purposes of paragraph (1), to obstruct includes—
(a)failure to—
(i)produce records;
(ii)provide copies; or
(iii)provide reasonable facilities for copying records,
as required under these Regulations; and—
(b)failure by any person to provide information in his possession when requested to do so by a relevant auditor or an inspector.
(3) A person is guilty of an offence if without reasonable excuse he supplies to a relevant auditor or an inspector information which, in any material particular, is false or misleading.
(4) A person guilty of an offence under this regulation is liable on summary conviction to a fine not exceeding level 5 on the standard scale or to imprisonment for a term not exceeding three months, or to both.
Commencement Information
I1Reg. 12 in operation at 2.4.2007, see reg. 1