10If the statement in a declaration made for the purposes of paragraph 8 above is false, then, any person who made the statement knowing it to be false or reckless as to whether it was true or false shall be liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both, and
(b)on summary conviction to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or both.