The Child Support (Civil Imprisonment) (Scotland) Regulations 2001
Section 40A of the Child Support Act 1991 (inserted by section 17 of the Child Support, Pensions and Social Security Act 2000) provides for a sheriff committing to prison a liable person who fails to pay under a liability order. The sheriff may do so only if he is satisfied that the liable person has wilfilly refused to pay or has culpably neglected to pay.