19.—(1) Where a person makes a declaration with a view to securing the return of a vehicle and the declaration is that the vehicle was not being, or had not been, used in contravention of section 1 of the 2010 Act, and the declaration is to the person’s knowledge either false or in any way material respect misleading, that person is guilty of an offence.
(2) A person guilty of an offence under paragraph (1) shall be liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum; and
(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine or to both.