Paragraph 13
(1)
A person commits an offence if without reasonable excuse he—
(a)
fails to comply with a notice under paragraph 9 or an order under paragraph 12(2),
(b)
falsifies anything provided or produced in accordance with a notice under paragraph 9 or an order under paragraph 12(2), or
(c)
makes a false statement in giving oral evidence in accordance with a notice under paragraph 9.
(2)
A person who is guilty of an offence under this paragraph shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.