Schedule 5, Paragraphs 6 and 7: Compensation Part 8: Enforcement Section 168: Offences relating to information notices
273.This section provides that a person commits an offence if, without reasonable excuse, he fails to comply with any requirement of an information notice, within a period of 21 days beginning on the day the notice is served. The offence is punishable with a fine. In addition, a person commits an offence if he makes a statement in response to the notice that he knows to be false or misleading in a material respect or is reckless as to whether it is true or false. This offence is also punishable by a fine.