# Visitor Levy (Scotland) Act 2024, Section 56: Penalties for failure to comply or obstruction

Extent: S

(1) This section applies to a person who—
(a) fails to comply with an information notice, or
(b) deliberately obstructs an authorised officer or a person authorised by the officer in the course of an inspection.
(2) The person is liable to a penalty as determined by a relevant local authority.
(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 60 or section 61.

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Source: https://www.legislation.gov.uk/asp/2024/8/section/56 (the official version)
Page: https://openlegislation.uk/visitor-levy-scotland-act-2024/section-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.