Commentary on Sections Gathering information Section 77: Penalties relating to sections 72 to 75
254.This section outlines the penalties where an individual fails to comply with the powers contained in these sections.
255.When an individual without a reasonable excuse:
	does not comply with a request to provide information when required under section 72 they will be guilty of an offence which can lead to a fine of up to level 5 on the standard scale (subsection (2));
	intentionally delays or obstructs an inspector; neglects or refuses to produce a document or answer a question under sections 73 to 75 they will be guilty of an offence which can lead to a fine of up to level 5 on the standard scale. (subsection (3)).
256.Subsection (4) provides that where an individual has been convicted for refusing to provide information or a document or failing to answer a question but has still failed to provide the information or document or answer the question he can be charged again.
257.Subsection (5) provides that if an individual intentionally alters, suppresses, conceals or destroys a document that they have been asked to produce then they are guilty of an offence which can lead, on summary conviction to a fine not exceeding the statutory maximum, and, on conviction on indictment, to imprisonment, a fine or both (subsection (6)).