1(1)Where a person is requested by a billing authority to supply information under any provision included in regulations under paragraph 2, 3, 9 or 10(2) of Schedule 2 to this Act, the authority may impose a penalty of £50 on him if—E+W+S
(a)he fails to supply the information in accordance with the provision; or
(b)in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.
(2)In any case where—
(a)a person is required by any provision included in regulations under paragraph 4, 5, 9 or 10(2) of Schedule 2 to this Act to notify a billing authority; and
(b)he fails without reasonable excuse to notify the authority in accordance with the provision,
the authority may impose a penalty of £50 on him.
(3)Where a penalty has been imposed on a person under sub-paragraph (1) above and he is requested by the authority again to supply the same information under the same provision, the authority may impose a further penalty of £200 on him if—
(a)he fails to supply the information in accordance with the provision; or
(b)in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.
(4)Sub-paragraph (3) above applies each time the authority repeats a request.
(5)A penalty under this paragraph shall be paid to the authority imposing it.
(6)An authority may quash a penalty imposed by it under this paragraph.