# Courts Act 2003, Paragraph 48

Extent: E+W

(1) P commits an offence if, in providing a statement of financial circumstances (whether a statement of assets, of other financial circumstances or of both) to a fines officer in response to a relevant request, he—
(a) makes a statement which he knows to be false in a material particular,
(b) recklessly provides a statement which is false in a material particular, or
(c) knowingly fails to disclose any material fact.
(2) A person guilty of an offence under sub-paragraph (1) is liable on summary conviction to a fine not exceeding level 4 on the standard scale.
(3) P commits an offence if he fails to provide a fines officer with a statement of financial circumstances (whether a statement of assets, of other financial circumstances or of both) requested by a relevant request.
(4) A person guilty of an offence under sub-paragraph (3) is liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(5) A relevant request is a request for information about P’s financial circumstances (whether about P's assets, P's other financial circumstances or both) which—
(a) is made by a fines officer, and
(b) is expressed to be made for the purpose of determining whether or how the fines officer should vary the payment terms (or the reserve terms) of a collection order in P’s favour.
(6) Proceedings in respect of an offence under this paragraph may be commenced at any time within—
(a) 2 years from the date of the commission of the offence, or
(b) 6 months from its first discovery by the prosecutor,
whichever ends first.

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Source: https://www.legislation.gov.uk/ukpga/2003/39/schedule/5/paragraph/48 (the official version)
Page: https://openlegislation.uk/courts-act-2003/schedule-5/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.