SCHEDULES
SCHEDULE 2 Additional Provisions with Respect to Levies on Intermediaries
Statements for the purposes of section 20
4
1
Any person who causes or permits to be included in a statement sent to the Board under paragraph 3 above any information which he knows to be false in a material particular or recklessly causes or permits to be so included any information which is false in a material particular shall be guilty of an offence and liable—
a
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or to both;
b
on summary conviction, to a fine not exceeding £400.
2
Any person who makes default in complying with paragraph 3 above shall be guilty of an offence and liable, on summary conviction, to a fine not exceeding £400.