Section 4 Offences relating to returns.

If any person required to furnish estimates or returns under this Act fails to furnish those estimates or returns as required under this Act, he shall, unless he proves that he had reasonable excuse for the failure, be liable on summary conviction, to a fine not exceeding F1fifty poundslevel 4 on the standard scale, or, in the case of a second or subsequent offence to a fine not exceeding two hundred poundslevel 4 on the standard scale.

If the failure in respect of which a person is convicted under the last foregoing subsection is continued after the conviction he shall be guilty of a further offence and may on summary conviction thereof be punished accordingly.

If any person in purported compliance with a requirement to furnish such estimates or returns as aforesaid, knowingly or recklessly makes any statement in those estimates or returns which is false in a material particular, he shall be liable on summary conviction to imprisonment for a term not exceeding three months or to a fine not exceeding fifty pounds, or on conviction on indictment to imprisonment for a term not exceeding two years or to a fine not exceeding one hundred pounds, or, in either case, to both such imprisonment and such fine.