The Act Part 8 – Penalties Chapter 4 — Penalties Relating to Investigations Section 195 – Penalties for failure to comply or obstruction
233.This section provides that a person is liable to pay a fixed penalty for either failing to comply with an information notice or deliberately obstructing a designated officer in the course of an inspection or exercise of a power that has been approved by the tribunal under section 147. Failing to comply with an information notice includes concealing, destroying or disposing of a document in breach of the provisions under sections 198 and 199.