SCHEDULE 2Investigations: supplementary provisions on witnesses and documents
Offences
5
1
Any person to whom a notice under paragraph 1 has been duly given who, not being privileged under paragraph 2—
a
refuses or fails to attend before the Commissioner as required by the notice;
b
refuses or fails, when attending before the Commissioner as required by the notice, to answer any question concerning the subjects specified in the notice;
c
deliberately alters, suppresses, conceals or destroys any document which that person is required to produce by the notice; or
d
refuses or fails to produce any such document,
is guilty of an offence.
2
It is a defence for a person charged with an offence under sub-paragraph (1)(a), (b) or (d) to prove that there was a reasonable excuse for the refusal or failure.
3
A person guilty of an offence under this paragraph is liable on summary conviction to a fine not exceeding level 5 on the standard scale or to imprisonment for a period not exceeding three months.