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14(1)If a police officer of at least the rank of superintendent has reasonable grounds for believing that the case is one of great emergency the officer may by a written notice signed by them require any person specified in the notice to provide an explanation of any material seized in pursuance of an order under paragraph 12.
(2)Paragraph 10(3) to (5) and paragraph 11 apply to a notice under this paragraph as they apply to an order under paragraph 10.
(3)A person who fails to comply with a notice under this paragraph commits an offence.
(4)It is a defence for a person charged with an offence under sub-paragraph (3) to show that they had a reasonable excuse for their failure.
(5)A person is taken to have shown that they had a reasonable excuse for their failure if—
(a)sufficient evidence of that fact is adduced to raise an issue with respect to it, and
(b)the contrary is not proved beyond reasonable doubt.
(6)A person guilty of an offence under sub-paragraph (3) is liable—
(a)on summary conviction in England and Wales, to imprisonment for a term not exceeding the maximum term for summary offences or a fine (or both);
(b)on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding level 5 on the standard scale (or both).
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