Regulation 110 Offence for supplying false information
(1)
It is an offence for a person, knowingly or recklessly, to supply information which is false or misleading in a material respect to a collecting authority in response to a requirement under these Regulations.
(2)
A person guilty of an offence under this regulation is liable—
(a)
on summary conviction, to a fine not exceeding £20000; or
(b)
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or both.