Regulation 3 Offences in relation to proceedings before the Scottish Tax Tribunals
In any proceedings before the First-tier Tax Tribunal for Scotland or the Upper Tax Tribunal for Scotland it is an offence for any person to—
make a false statement in an application in a case;
alter, conceal or destroy, or fail to produce, something that is required to be produced in accordance with tribunal rules; or
fail to attend, or give evidence, when required to do so in accordance with tribunal rules.
It is a defence for a person charged with an offence under paragraph (1) to prove that the person had a reasonable excuse for acting in the way charged.
A person who is guilty of an offence under paragraph (1) is liable on summary conviction to imprisonment for a term not exceeding 12 months or a fine not exceeding level 5 on the standard scale (or both).