Full legislation
s.43
Punishment of witness for non-attendance and of person for non-production of document
Any person who, without reasonable excuse, fails to comply with— (a) a subpoena served on him under section 20(2) to appear before the tribunal as a witness; or (b) an order under section 20(2) to produce any document, record, book of account or other exhibit, shall be guilty of an offence and shall be liable on summary conviction to a fine at level 2. (Amended 25 of 1999 s. 15 )