Schedules
Schedule 2Authorised officers: investigatory powers
I1I26Offence of failing to provide information, documents etc
1
A person who fails without reasonable excuse to comply with a requirement under paragraph 4 commits an offence.
2
A person guilty of an offence under this paragraph is liable—
a
on summary conviction, to imprisonment for a term not exceeding the maximum summary term for either-way offences or a fine (or both);
b
on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both).