# Companies (Audit, Investigations and Community Enterprise) Act 2004, Paragraph 5

Extent: E+W+S

(1) A person commits an offence if in purported compliance with a requirement under paragraph 1 to provide information, the person—
(a) provides information which the person knows to be false in a material particular, or
(b) recklessly provides information which is false in a material particular,
....
(1A) A prosecution for an offence under sub-paragraph (1) may be instituted—
(a) in England and Wales, only with the consent of the Director of Public Prosecutions;
(b) in Northern Ireland, only with the consent of the Director of Public Prosecutions for Northern Ireland.
(2) A person guilty of an offence under sub-paragraph (1) is liable—
(a) on conviction on indictment to imprisonment for a term not exceeding two years or a fine or to both,
(b) on summary conviction in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine of an amount not exceeding the statutory maximum or to both, and
(c) on summary conviction in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months or a fine of an amount not exceeding the statutory maximum or to both.
(3) In relation to an offence committed before 2 May 2022, sub-paragraph (2)(b) has effect as if for “the general limit in a magistrates’ court” there were substituted “six months”.

---
Source: https://www.legislation.gov.uk/ukpga/2004/27/schedule/7/paragraph/5 (the official version)
Page: https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/schedule-7/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.