# Tax Collection and Management (Wales) Act 2016, Section 152: Penalty for inaccurate information or documents


(1) This section applies if—
(a) a person provides inaccurate information, or produces a document that contains an inaccuracy, in complying with an information notice other than a debtor contact notice, and
(b) condition 1, 2 or 3 is met.
(2) Condition 1 is that the inaccuracy is—
(a) deliberate, or
(b) due to a failure by the person to take reasonable care.
(3) Condition 2 is that the person knows of the inaccuracy at the time the information is provided or the document is produced but does not inform WRA at that time.
(4) Condition 3 is that the person—
(a) discovers the inaccuracy some time later, and
(b) fails to take reasonable steps to inform WRA.
(5) The person is liable to a penalty not exceeding £3,000.
(6) Where the information or document contains more than one inaccuracy in respect of which condition 1, 2 or 3 is met, a penalty is payable for each such inaccuracy.

---
Source: https://www.legislation.gov.uk/anaw/2016/6/section/152 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-152
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.