Commentary on Provisions Gathering and use of information Section 14: Failure to supply required information
34.Section 14 sets out the actions the Commissioner may take where a person who was required to supply information under sections 12 or 13 and has refused to supply or failed to do so without reasonable excuse.
35.The actions available to the Commissioner in such circumstances are to publicise the person’s refusal or failure to supply the information and/or to report the matter to the Court of Session.
36.The Commissioner may report the matter to the Court of Session where a requirement to supply information has been imposed on a person by a written notice under section 12 or 13 and the Commissioner suspects that that person has deliberately altered the information.
37.After receiving a report and hearing any relevant evidence or representations, the Court may (either or both) make an order for enforcement as it considers appropriate and/or deal with the matter as if it were a contempt of court.