Section 140 Offence of providing false information or documentsI1I2

the person produces, or knowingly causes or allows to be produced, any information or document in response to a requirement reasonably made by a person in the exercise of a power conferred by this Part,

the information or document is false in a material respect, and

the person knows that it is or is reckless as to whether it is.

on summary conviction in England and Wales, to imprisonment for a term not exceeding the maximum term for summary offences or a fine, or both;

on summary conviction in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding level 5 on the standard scale, or both;

on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding level 5 on the standard scale, or both.

in the case of an offence committed before the time when section 281(5) of the Criminal Justice Act 2003 comes into force, 6 months;

in the case of an offence committed after that time, 51 weeks.