{
  "url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-59",
  "json_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024/section-59.json",
  "legislation": "asp/2024/8",
  "legislation_title": "Visitor Levy (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/visitor-levy-scotland-act-2024",
  "path": "section/59",
  "kind": "section",
  "number": "59",
  "heading": "Penalties for inaccurate information or documents",
  "text": "(1) This section applies if—\n(a) in complying with an information notice, a person provides inaccurate information or produces a document that contains an inaccuracy, and\n(b) condition A, B or C is met.\n(2) Condition A is that the inaccuracy is careless or deliberate.\n(3) An inaccuracy is careless if it is due to a failure by the person to take reasonable care.\n(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.\n(5) Condition C is that the person—\n(a) discovers the inaccuracy some time later, and\n(b) fails to take reasonable steps to inform the relevant local authority.\n(6) The person is liable to a penalty as determined by a relevant local authority.\n(7) Where the information or document contains more than one inaccuracy, a penalty is payable for each inaccuracy.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 59 not in force at Royal Assent, see s. 79(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 59 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2024/8/section/59",
    "retrieved_at": "2026-10-29T20:12:08.798767+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}