Local Government Finance Act 1988

2(1)Where a person—

(a)fails without reasonable excuse to compile or retain records in accordance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, or

(b)in purported compliance with such provision knowingly compiles a record which is inaccurate in a material particular,

the registration officer for the authority concerned may impose a penalty of £50 on him.

(2)Where a penalty has been imposed on a person under sub-paragraph (1) above and as regards the same community charge—

(a)he fails without reasonable excuse to compile or retain records in accordance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, or

(b)in purported compliance with such provision he knowingly compiles a record which is inaccurate in a material particular,

the registration officer for the authority concerned may impose a further penalty of £200 on him.

(3)Where a person is requested by a registration officer to allow him to inspect records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the officer may impose a penalty of £50 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.

(4)Where a penalty has been imposed on a person under sub-paragraph (3) above and he is requested by the officer a second time to allow him to inspect the same records under the same provision, the officer may impose a further penalty of £200 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.

(5)Where a person is requested by a registration officer to send a copy of records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the officer may impose a penalty of £50 on him if he fails without reasonable excuse to send a copy in accordance with the provision.

(6)Where a penalty has been imposed on a person under sub-paragraph (5) above and he is requested by the officer a second time to send a copy of the same records under the same provision, the officer may impose a further penalty of £200 on him if he fails without reasonable excuse to send a copy in accordance with the provision.

(7)Where a person fails without reasonable excuse_

(a)to inform a contributor in accordance with any provision included in regulations under paragraph 4(2)(e) of Schedule 2 above,

(b)to supply information in accordance with such a provision, or

(c)to supply a receipt in accordance with such a provision,

the registration officer for the authority concerned may impose a penalty of £50 on him in respect of any (or each) such failure.

(8)Where a person is requested to supply information under any provision included in regulations under paragraph 7, 8 or 9 of Schedule 2 above, the officer making the request may impose a penalty of £50 on him if—

(a)he fails without reasonable excuse to supply the information in accordance with the provision, or

(b)in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

(9)Where a penalty has been imposed on a person under sub-paragraph (8) above and he is requested by the officer a second time to supply the same information under the same provision, the officer may impose a further penalty of £200 on him if—

(a)he fails without reasonable excuse to supply the information in accordance with the provision, or

(b)in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

(10)Where a person is requested to supply information under any provision included in regulations under paragraph 7 or 8 of Schedule 2 above, and another person in responding to the request knowingly supplies information which is inaccurate in a material particular, the officer making the request may impose a penalty of £50 on the person supplying the information.

(11)Where a person fails without reasonable excuse to inform a registration officer in accordance with any provision included in regulations under paragraph 10 of Schedule 2 above the officer may impose a penalty of £50 on him.

(12)An officer may quash a penalty imposed by him.