(1)A person commits an offence if without reasonable excuse he fails to comply with a requirement imposed by the Auditor General for Wales under section 52(4).
(2)A person guilty of an offence under subsection (1) is liable on summary conviction—
(a)to a fine not exceeding level 3 on the standard scale, and
(b)to an additional fine not exceeding £20 for each day on which the offence continues after he has been convicted of it.
(3)Subsection (4) applies if—
(a)a person is convicted of an offence under subsection (1), and
(b)expenses are incurred by the Auditor General for Wales [F1or the Wales Audit Office] in connection with proceedings for the offence.
(4)The expenses may be recovered [F2by the Wales Audit Office] from the convicted person or an appropriate person, to the extent that they are not recovered from any other source.
(5)An appropriate person is a person who controlled the document referred to in section 52(5) at the time the requirement was imposed.
Textual Amendments
F1Words in s. 53(3)(b) inserted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 54(2) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)
F2Words in s. 53(4) inserted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 54(3) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)