(1) The following sections shall be inserted after section 43 of the Criminal Justice (Scotland) Act 1987 [1987 c. 41.] -

"43A Failure to disclose knowledge or suspicion of money laundering

(1) A person is guilty of an offence if -

(a) he knows, or suspects, that another person is engaged in drug money laundering,

(b) the information, or other matter, on which that knowledge or suspicion is based came to his attention in the course of his trade, profession, business or employment, and

(c) he does not disclose the information or other matter to a constable or to a person commissioned by the Commissioners of Customs and Excise as soon as is reasonably practicable after it comes to his attention.

(2) Subsection (1) above does not make it an offence for a professional legal adviser to fail to disclose any information or other matter which has come to him in privileged circumstances.

(3) It is a defence to a charge of committing an offence under this section that the person charged had a reasonable excuse for not disclosing the information or other matter in question.

(4) Where a person discloses to a constable or a person so commissioned -

(a) his suspicion or belief that another person is engaged in drug money laundering, or