If a public authority has failed to comply with—
the Commissioner may certify in writing to the court that the public authority has failed to comply with that notice.
For the purposes of this section, a public authority which, in purported compliance with an information notice—
is to be taken to have failed to comply with the notice.
Where a failure to comply is certified under subsection (1), the court may inquire into the matter and, after hearing any witness who may be produced against or on behalf of the public authority, and after hearing any statement that may be offered in defence, deal with the authority as if it had committed a contempt of court.
In this section "the court" means the High Court or, in Scotland, the Court of Session.