(1) A person who, without reasonable excuse, fails to comply with a notice under section 12 or 13 commits an offence.
(2) Where the offence is committed by a legal entity, the offence is also committed by every officer of the entity who is in default.
(3) It is a defence for a person charged with an offence under this section to prove that the requirement to give information was frivolous or vexatious.
(4) A person guilty of an offence under this section is liable -
(a) on summary conviction in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates' court or a fine (or both);
(b) on summary conviction in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both);
(c) on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum (or both);
(d) on conviction on indictment, to imprisonment for a term not exceeding tw
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