Supply Powers Act 1975

6 Offences and penalties

(1) If any person knowingly or recklessly makes any untrue statement or untrue representation for the purpose of obtaining a payment under section 3 above, either for himself or for any other person, or discloses any information in contravention of section 5 above, he shall be guilty of an offence and liable—

(a) on summary conviction, to imprisonment for a term not exceeding three months or to a fine not exceeding £100, or to both ; or

(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine not exceeding £500, or to both.

(2) If any person—

(a) fails to make any return which he is required to make under section 4 above ; or

(b) knowingly or recklessly makes any untrue statement in any such return,

he shall be guilty of an offence and liable on summary conviction to a fine not exceeding £100, and, if he is convicted in respect of a failure to make a return and the failure continues after the conviction, he shall be guilty of a further offence and liable on summary conviction to a fine not exceeding £50 for each day on which the failure continues.

(3) Where any offence under this section committed by a body corporate is proved to have been committed with the consent or connivance of any director, manager, secretary or other officer of the body corporate, he, as well as the body corporate, shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly.