Revised Laws of Saint Lucia (2022)

16.   Failure or refusal to comply with information notice

  1.  

    (1)   A person shall not —

    1.  

      (a)     without reasonable excuse, fail or refuse to comply with a requirement specified in an information notice; or

    1.  

      (b)     in purported compliance with an information notice furnish information to the Commissioner that the person knows to be false or misleading in a material respect.

  1.  

    (2)   A person who contravenes subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding $25,000 or to a term of imprisonment not exceeding 6 months or to both.

  1.  

    (3)   It is a defence for a person charged with an offence under this section to prove that he or she exercised all due diligence to comply with the information notice.