Non-compliance with tax information or audit notices triggers best judgment assessment, penalties and possible prosecution unless auditor fault excused. Non-compliance with statutory notices for information, production of accounts or audit directions may lead to best judgment assessment, a penalty fixed in the guidance, prosecution with possible imprisonment or fine, and issuance of a warrant for search; however, if non-compliance is shown to result from the auditor's negligence or refusal rather than the taxpayer's fault, best judgment assessment will not be made and proceedings shall be dropped, and the taxpayer must be given an opportunity to be heard before assessment, penalty or prosecution.