Regulation 38 Offence: failure to comply with an information noticeI1
Scotland
(1)
A person commits an offence if the person—
(a)
refuses or fails, without reasonable excuse, to do anything required of the person by a notice under regulation 28(1); or
(b)
intentionally alters, suppresses or destroys a document which the person is required by such a notice to produce.
(2)
A person who commits an offence under paragraph (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.