# The Community Charges (Registration) (Scotland) (No.2) Regulations 1988, Appendix: ABOLITION OF DOMESTIC RATES ETC. (SCOTLAND) ACT 1987


Section 17(10) to (12)
“(10) Where the registration officer is satisfied that a responsible person —
(a) has failed to comply with the duty to provide the information required within the prescribed period; or
(b) has given false information,
he shall, unless satisfied that the responsible person has a reasonable excuse, impose upon the responsible person a civil penalty of £50 or such other sum as may, in substitution, be prescribed, which shall be a debt due to the regional or islands council, recoverable by them as such as if it were arrears of community charges.
(11) Where —
(a) a civil penalty has been imposed upon a responsible person under subsection (10) above; and
(b) the registration officer has repeated his requirement under subsection (5) above; but
(c) the registration officer is satisfied that the responsible person has failed to comply with the duty to provide the information required within the prescribed period or has given false information,
the registration officer shall, unless satisfied that the responsible person has a reasonable excuse, impose upon him a civil penalty of £200 or such other sum as may, in substitution, be prescribed, which shall be a debt due to the regional or islands council, recoverable by them as such as if it were arrears of community charges; and the provisions of this subsection shall apply to any subsequent failures to provide information within the prescribed period or to any subsequent provision of false information.
(12) The responsible person may appeal to the sheriff against the imposition of a civil penalty under this section.”

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Source: https://www.legislation.gov.uk/uksi/1988/1539/schedule/5/appendix (the official version)
Page: https://openlegislation.uk/community-charges-registration-scotland-no2-regulations-1988/schedule-5/appendix
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.