Article 27 Supply of false or misleading information to Commission, etc.

(1)

Any person who knowingly or recklessly provides the Commission with information which is false or misleading in a material particular shall be guilty of an offence if the information—

(a)

is provided in purported compliance with a requirement imposed by or under this Order; or

(b)

is provided otherwise than as mentioned in sub-paragraph (a) but in circumstances in which the person providing the information intends, or could reasonably be expected to know, that it would be used by the Commission for the purpose of discharging its functions under this Order.

(2)

Any person who wilfully alters, suppresses, conceals or destroys any document which he is or is liable to be required, by or under this Order, to produce to the Commission shall be guilty of an offence.

(3)

Any person guilty of an offence under this Article shall be liable—

(a)

on summary conviction, to a fine not exceeding the statutory maximum;

(b)

on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or both.

(4)

In this Article references to the Commission include references to any person conducting an inquiry under Article 24.