# Revenue Scotland and Tax Powers Act 2014, Section 195: Penalties for failure to comply or obstruction


(1) This section applies to a person who—
(a) fails to comply with an information notice, or
(b) deliberately obstructs a designated officer or a person authorised by the officer in the course of an inspection or in the exercise of a power that has been approved by the tribunal under section 147.
(2) The person is liable to a penalty of £300.
(3) The reference to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document in breach of section 198 or 199.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/195 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-195
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.