Gathering and use of information
I1I214Failure to supply required information
1
The Commissioner may take the action mentioned in subsection (3) or (4) (or both actions) where—
a
a requirement to supply information has been imposed on a person by a written notice under section 12 or 13, and
b
the person refuses, or fails without reasonable excuse, to supply the information in accordance with the terms of the notice.
2
The Commissioner may take the action mentioned in subsection (4) where—
a
a requirement to supply information has been imposed on a person by a written notice under section 12 or 13, and
b
the Commissioner suspects the person has deliberately altered the information.
3
The Commissioner may publicise the person’s refusal, or failure, to supply the information.
4
The Commissioner may report the matter to the Court of Session.
5
After receiving a report under subsection (4), and hearing any evidence or representations on the matter, the Court may (either or both)—
a
make any order for enforcement that it considers appropriate,
b
deal with the matter as if it were a contempt of court.