Regulation 46 Offences

(1)

This regulation applies in the case of proceedings before the Tribunal under these Regulations.

(2)

A person (“OP”) is guilty of an offence if OP, without reasonable excuse—

(a)

refuses or fails—

(i)

to attend following the issue of a summons by the Tribunal; or

(ii)

to give evidence; or

(b)

alters, suppresses, conceals or destroys, or refuses to produce a document which OP may be required to produce for the purposes of proceedings before the Tribunal.

(3)

A person guilty of an offence under paragraph (2)(a) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(4)

A person guilty of an offence under paragraph (2)(b) is liable—

(a)

on summary conviction—

(i)

in England and Wales, to a fine not exceeding the statutory maximum; and

(ii)

in Scotland, to a fine not exceeding £5,000; or

(b)

on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both.