Full legislation
s.44
Punishment for refusal to comply with request by tribunal officer to produce document and for obstruction of tribunal officer
Subject to section 14(5) , any person who— (a) refuses, without reasonable excuse, to comply with a lawful request made by a tribunal officer for the production to him of any records, books of account or other documents; or (b) wilfully obstructs a tribunal officer in the carrying out of any duty under section 14 , shall be guilty of an offence and shall be liable on summary conviction to a fine at level 4. (Amended 25 of 1999 s. 16 )