# Visitor Levy (Scotland) Act 2024, Section 54: Penalty for failure to keep and preserve records

Extent: S

(1) A person (“P”) who fails to comply with section 28 in relation to a return is liable to a penalty as determined by a relevant local authority, subject to the following exception.
(2) No penalty is incurred if the relevant local authority is satisfied that any facts that it reasonably requires to be proved, and that would have been proved by the records, are proved by other documentary evidence provided to the authority.

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Source: https://www.legislation.gov.uk/asp/2024/8/section/54 (the official version)
Page: https://openlegislation.uk/visitor-levy-scotland-act-2024/section-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.