Section 197 Penalties for inaccurate information or documentsI1

(1)

This section applies if—

(a)

in complying with an information notice, a person provides inaccurate information or produces a document that contains an inaccuracy, and

(b)

condition A, B or C is met.

(2)

Condition A is that the inaccuracy is careless or deliberate.

(3)

An inaccuracy is careless if it is due to a failure by the person to take reasonable care.

(4)

Condition B is that the person knows of the inaccuracy at the time the information is provided or the document produced but does not inform Revenue Scotland at that time.

(5)

Condition C is that the person—

(a)

discovers the inaccuracy some time later, and

(b)

fails to take reasonable steps to inform Revenue Scotland.

(6)

The person is liable to a penalty not exceeding £3,000.

(7)

Where the information or document contains more than one inaccuracy, a penalty is payable for each inaccuracy.

Annotations

Commencement

I1: S. 197 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)