14.—(1) Where an Appeals Officer is of the opinion that any document, particulars or other information is or are necessary for the purpose of enabling him or her to determine an appeal, he or she shall serve on a party or on any person who has made submissions or observations to the Appeals Officer in relation to the appeal a notice—

(a) requiring the party or person, within a period specified in the notice (being not less than 14 days beginning on the date of service of the notice) to submit to the Appeals Officer such documents, particulars or other information as are specified in the notice, and

(b) stating that, if the documents, particulars or other information is or are not received by the Appeals Officer before the expiration of the specified period, the Appeals Officer will, after the expiration of that period and without further notice to the party or person, pursuant to section 16(2), determine the appeal.

(2) A person who refuses or fails without reasonable excuse to comply with a requirement under subsection (1)(a) is guilty of an offence and is liable on summary conviction to a fine not exceeding €1,000.