Paragraph 6

After section 5 of that Act there shall be inserted the following section—

“ Offences.

5A

(1)

If any person without reasonable excuse—

(a)

fails to deliver a return under section 3(2) above within the time allowed for doing so; or

(b)

fails to comply with a requirement imposed by or under section 5 above,

that person shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(2)

If any person, in making any return under section 3(2) above or in giving any information required under section 5(3) above, makes any statement which he knows to be false in a material particular, or recklessly makes any statement which is false in a material particular, that person shall be liable—

(a)

on summary conviction, to a fine not exceeding the statutory maximum;

(b)

on conviction on indictment, to a fine.

(3)

Where a body corporate is guilty of an offence under this section and that offence is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person who was purporting to act in any such capacity he, as well as the body corporate, shall be guilty of that offence, and shall be liable to be proceeded against and punished accordingly.”