Regulation 61 Failure to provide information in response to a notice
(1)
A person who without reasonable excuse fails to do anything required by a notice under regulation 10 (collecting information) or 48 (powers to require information, etc.) commits an offence and is liable on summary conviction—
(a)
in England and Wales, to a fine;
(b)
in Scotland, to a fine not exceeding level 5 on the standard scale.
(2)
A person who intentionally alters, suppresses or destroys any document or record which the person has been required by any notice under regulation 10 or 48 to produce commits an offence and is liable—
(a)
on summary conviction in England and Wales, to a fine;
(b)
on summary conviction in Scotland, to a fine not exceeding the statutory maximum;
(c)
on conviction on indictment, to a fine.