SCHEDULE 6PROCEEDINGS UNDER PART 2
I12Offence relating to failure to comply with summons under paragraph 1
1
It is an offence for a person to—
a
refuse or deliberately fail to comply with a requirement of a summons under paragraph 1, or
b
deliberately alter, suppress, conceal or destroy a document the person is required, or is liable to be required, to produce under that paragraph.
2
A person guilty of an offence under sub-paragraph (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale or imprisonment for a term not exceeding the maximum term for summary offences, or both.
3
In sub-paragraph (2) “the maximum term for summary offences” means—
a
in relation to an offence committed before section 281(5) of the Criminal Justice Act 2003 (c. 44) comes into force, 6 months;
b
in relation to an offence committed after it comes into force, 51 weeks.