If a person in furnishing any statement in pursuance of an order under section 44(8) or a requirement under section 75(4) of this Act makes a statement which he knows to be false in a material particular or recklessly furnishes a statement which is false in a material particular, or knowingly fails to disclose any material fact, he shall be liable on summary conviction to imprisonment for a term not exceeding four months or a fine not exceeding £100 or both.

Proceedings in respect of an offence under the foregoing subsection may, notwithstanding anything in section 104 of the [1952 c. 55.] Magistrates' Courts Act 1952 (limitation of time), be commenced at any time within two years from the date of the commission of the offence or within six months from its first discovery by the prosecutor, whichever period expires the earlier.

The last foregoing subsection shall not apply to Scotland, but notwithstanding anything in section 23 of the [1954 c. 48.] Summary Jurisdiction (Scotland) Act 1954, proceedings for an offence under subsection (1) of this section relating to a statement furnished in pursuance of a requirement made under section 75(4) of this Act by the Courts-Martial Appeal Court when sitting in Scotland may be commenced at any time within two years from the date of the commission of the offence or within six months from the date when evidence sufficient in the opinion of the Lord Advocate to justify proceedings comes to his knowledge, whichever period expires the earlier; and for the purposes of this subsection a certificate by the Lord Advocate as to the date on which such evidence as aforesaid came to his knowledge shall be conclusive evidence thereof.

In relation to a statement made in pursuance of a requirement made under section 75(4) of this Act by the Courts-Martial Appeal Court when sitting in Northern Ireland, for the reference to section 104 of the Magistrates' Courts Act 1952 there shall be substituted a reference to any corresponding provision of the law of Northern Ireland.