Section 197 Penalty for disclosing a notice
United Kingdom
(1)
A recipient of an information notice is liable to a penalty if the recipient—
(a)
fails to comply with a requirement imposed under section 185 (restriction on disclosure of notices), and
(b)
does so without reasonable excuse.
(2)
The penalty under subsection (1) is—
(a)
in relation to a notice under section 183 (financial institutions), £1,000, or
(b)
otherwise, £10,000.