# Revenue Scotland and Tax Powers Act 2014, Section 197: Penalties for inaccurate information or documents


(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.

---
Source: https://www.legislation.gov.uk/asp/2014/16/section/197 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-197
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.