Paragraph 16 Offences for failing to provide information
A person commits an offence if the person—
fails to comply with a duty under regulation 14 or 15, or
in purported compliance with such a duty—
makes a statement that the person knows to be false in a material particular, or
recklessly makes a statement that is false in a material particular.
Where the person is a legal entity, an offence is also committed by every officer of the entity who is in default.
A person guilty of an offence under this paragraph is liable—
on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);
on summary conviction—
in England and Wales, to imprisonment for a term not exceeding three months or to a fine (or both);
in Scotland and Northern Ireland, to imprisonment for a term not exceeding three months or to a fine not exceeding the statutory maximum (or both).