649. Penalties for non-compliance with special requirements; in general.

Where any person:

  1.  

    (1)     has been required by a notice in writing served under or for the purposes of specified provisions of the Taxes Acts1 to deliver any return2 or other document, to furnish any particulars, to produce any document or to make anything available for inspection and he fails to comply with the notice; or

  2.  

    (2)     fails to furnish any information, give any certificate or produce any document or record in accordance with specified provisions3,

he is liable:

  1.  

    (a)     to a penalty not exceeding £300; and

  2.  

    (b)     if the failure continues after a penalty is imposed under head (a),