OpenLegislation

Section 59 Penalties for inaccurate information or documentsI1I2

Scotland

(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 the relevant local authority 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 the relevant local authority.

(6)

The person is liable to a penalty as determined by a relevant local authority.

(7)

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

Annotations

Commencement

I1

S. 59 not in force at Royal Assent, see s. 79(2)

I2

S. 59 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2