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Deddf Casglu a Rheoli Trethi (Cymru) 2016

Statws

This is the original version (as it was originally enacted).

114Trosedd o gelu etc. ddogfennau yn dilyn hysbysiad gwybodaeth

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(1)Mae person yn cyflawni trosedd—

(a)os yw ACC yn dyroddi hysbysiad gwybodaeth i’r person—

(i)sy’n ei gwneud yn ofynnol i’r person gyflwyno dogfen, a

(ii)sydd wedi ei gymeradwyo gan y tribiwnlys, a

(b)os yw’r person yn celu, yn difa neu fel arall yn cael gwared (neu’n trefnu i gelu, i ddifa neu i gael gwared) â’r ddogfen honno.

(2)Gall person gyflawni trosedd o dan is-adran (1) er gwaethaf y ffaith bod y person wedi apelio yn erbyn yr hysbysiad gwybodaeth neu yn erbyn gofyniad ynddo.

(3)Nid yw person yn cyflawni trosedd o dan is-adran (1) os yw’r person yn gweithredu ar ôl i’r ddogfen wreiddiol gael ei chyflwyno yn unol â’r hysbysiad gwybodaeth, oni bai bod ACC wedi hysbysu’r person bod rhaid i’r ddogfen barhau i fod ar gael i’w harchwilio (ac nad yw wedi tynnu’r hysbysiad yn ôl).

(4)Pan fo copi o ddogfen wedi ei gyflwyno yn unol ag adran 96(1), nid yw person yn cyflawni trosedd o dan is-adran (1) os yw’r person yn gweithredu ar ôl diwedd y cyfnod o 6 mis sy’n dechrau â’r diwrnod y cyflwynwyd y copi oni bai bod ACC, cyn i’r cyfnod hwnnw ddod i ben, wedi gofyn am y ddogfen wreiddiol o dan adran 96(3).

(5)Mae’n amddiffyniad i berson a gyhuddir o drosedd o dan is-adran (1) ddangos bod gan y person esgus rhesymol am gelu, am ddifa neu fel arall am gael gwared (neu am drefnu i gelu, i ddifa neu i gael gwared) â’r ddogfen.

(6)Mae person sy’n cyflawni trosedd o dan is-adran (1) yn agored—

(a)ar gollfarn ddiannod, i ddirwy;

(b)ar gollfarn ar dditiad, i garchar am gyfnod heb fod yn hwy na 2 flynedd neu i ddirwy (neu’r ddau).

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