Regulation 14 Offences and penaltiesI1

Scotland

(1)

A person is guilty of an offence if without reasonable excuse that person obstructs or causes or permits to be obstructed—

(a)

an auditor;

(b)

an inspector;

(c)

any person who accompanies an auditor or inspector; or

(d)

an enforcement officer.

(2)

For the purposes of paragraph (1), obstruction includes failure by any person—

(a)

to produce records or provide reasonable facilities for copying records; or

(b)

to provide relevant information when requested.

(3)

A person is guilty of an offence if without reasonable excuse that person supplies an auditor, inspector or enforcement officer with information which, in any material particular, is false or misleading.

(4)

A person guilty of an offence under this regulation is liable on summary conviction to a fine not exceeding level 5 on the standard scale, or to imprisonment for a term not exceeding three months, or to both.

Annotations

Commencement

I1: Reg. 14 in force at 14.12.2019, see reg. 1(1)