Schedule 12: OFCOM’s powers of entry, inspection and audit Information offences and penalties Section 111: Offences in connection with notices under Schedule 12
This section establishes offences in connection with notices under Schedule 12. Subsection (2) provides that it is an offence, in connection with audit notices, for persons to fail to comply with a requirement of an audit notice without reasonable excuse. It is also an offence to knowingly provide false information in response to an audit notice.
	Subsection (3) provides that it is an offence in connection with inspection or audit notices for a person to intentionally suppress, destroy or alter information required to be provided to OFCOM.
	Upon conviction of an offence under this section, the court may, on the prosecutor’s application, make an order requiring the convicted person to comply with a requirement of a notice under paragraph 3 of Schedule 12 or an audit notice.