79Offence
This section has no associated Explanatory Notes
(1)A person commits an offence if without reasonable excuse that person fails to comply with any requirement—
(a)in respect of the disclosure or inspection of documents, or
(b)to attend to give evidence and produce documents,
where that requirement is imposed by regulations under section 74 or 75 in relation to an appeal or application under section 70 or 72.
(2)A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.