Offences
23.—(1) Any person who knowingly or recklessly makes a false statement for the purposes of obtaining for the benefit of that or any other person any payment under these Regulations is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(2) Any person who intentionally obstructs an authorised person (or a person taken with and acting under the instructions of that authorised person in accordance with regulation 15(5)) in the exercise of the powers under regulation 15 is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(3) Proceedings for an offence under these Regulations may be commenced within the period of twelve months from the date on which the offence was committed.
(4) Section 136(3) of the Criminal Procedure (Scotland) Act 1995(1) (date of commencement of proceedings) shall apply for the purposes of this regulation as it applies for the purposes of that section.