# Economic Crime (Transparency and Enforcement) Act 2022, Section 15A: False statements under section 12 or 13: basic offence


(1) A person who is given a notice under section 12 or 13 commits an offence if, in purported compliance with the notice and without reasonable excuse, the person makes a statement that is misleading, false or deceptive in a material particular.
(2) Where the offence is committed by a legal entity, the offence is also committed by every officer of the entity who is in default.
(3) A person guilty of an offence under this section is liable—
(a) on summary conviction in England and Wales, to a fine;
(b) on summary conviction in Scotland, to a fine not exceeding level 5 on the standard scale;
(c) on summary conviction in Northern Ireland, to a fine not exceeding level 5 on the standard scale.

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Source: https://www.legislation.gov.uk/ukpga/2022/10/section/15A (the official version)
Page: https://openlegislation.uk/economic-crime-transparency-and-enforcement-act-2022/section-15A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.