14.—(1) A person is guilty of an offence if—
(a)for the purposes of obtaining the whole or part of a less favoured area compensatory allowance for himself or any other person, he knowingly or recklessly makes a statement which is false or misleading in a material particular; or
(b)he intentionally obstructs an authorised person (or a person accompanying him and acting under his instructions) in the exercise of his powers under regulation 9.
(2) A person guilty of an offence under paragraph (1)(a) shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(3) A person guilty of an offence under paragraph (1)(b) shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(4) No prosecution for an offence under paragraph (1) shall be commenced after the expiration of three years from the commission of the offence or one year from the date that, in the prosecutor’s opinion, evidence sufficient to justify the proceedings came to his knowledge, whichever is the earlier.
(5) Where paragraph (4) applies—
(a)a statement of the date on which evidence sufficient in the prosecutor’s opinion to justify the proceedings came to his knowledge shall be conclusive evidence of its contents if signed by or on behalf of the prosecutor; and
(b)such a statement purporting to be so signed shall be treated as being so signed unless the contrary is proved.