Section 75 Failure to provide information or provision of false informationI1

(1)

A person commits an offence if the person—

(a)

refuses or fails to provide information as required under section 71 or 73 or to provide a document as required under section 72, and

(b)

does not have a reasonable excuse for that refusal or failure.

(2)

A person commits an offence if—

(a)

the person provides information in response to a notice under section 71 or 73 or a request under section 74,

(b)

the information is false or misleading in a material particular, and

(c)

the person knows that it is, or is reckless as to whether it is, false or misleading.

(3)

A person commits an offence if the person intentionally alters, suppresses or destroys any document that the person has been required to produce by a notice under section 72.

(4)

A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 2 on the standard scale.

Annotations

Commencement

I1: S. 75 in operation at 1.4.2019 by S.R. 2019/39, art. 2 (with art. 3)