What penalty faces an employer refusing access to the logbook of sickness and injuries?

When an employer refuses access to the logbook of sickness and injuries, the penalty that applies is a significant portion of the lump sum of income benefits paid or payable. This penalty is designed to ensure that employers maintain transparency and accountability regarding workplace incidents and employee health matters. By imposing this financial consequence, the law encourages employers to keep accurate records and provide necessary access to these records, which are crucial for monitoring workplace safety and compliance with health regulations.

In this context, the law recognizes the importance of documenting illnesses and injuries, as these records play a vital role in the evaluation of workplace conditions and employee well-being. Employers must comply with regulations requiring the maintenance and accessibility of this logbook. The penalty is a strong deterrent to non-compliance, encouraging employers to adhere to legal standards and protect the rights of employees.

The other choices would not accurately reflect the consequences for non-compliance in this particular scenario. Hence, the correct answer emphasizes the significant impact of a refusal to comply with regulations regarding access to health and safety records.