23 Offences relating to section 22
Local Audit and Accountability Act 2014 (2014 c 2) | Legislation

23  Offences relating to section 22

(1)     A person is guilty of an offence if, without reasonable excuse, the person—

(a)     obstructs the exercise of any power conferred by section 22, or

(b)     fails to comply with any requirement of a local auditor under that section.

(2)     A person guilty of an offence under subsection (1) is liable on summary conviction—

(a)     to

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