109 Offences in connection with information notices

Information offences and penalties

109  Offences in connection with information notices

(1)     A person commits an offence if the person fails to comply with a requirement of an information notice.

(2)     It is a defence for a person charged with an offence under subsection (1) to show that—

(a)     it was not reasonably practicable to comply with the requirements of the information notice at the time required by the notice, but

(b)     the person has subsequently taken all reasonable steps to comply with those requirements.

(3)     A person commits an offence if, in response to an information notice—

(a)     the person

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