Section 27 Offences in relation to section 26I1

(1)

A person commits an offence if the person—

(a)

fails without reasonable excuse to comply with any requirement imposed under section 26(1), or

(b)

in purported compliance with a requirement imposed under section 26(1)—

(i)

provides information which the person knows to be false or misleading in a material way, or

(ii)

recklessly provides information which is false or misleading in a material way.

(2)

A person who commits an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.

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