(1)If a person for the purpose of obtaining any benefit or other payment under the legislation to which section 104 above applies, whether for himself or some other person, or for any other purpose connected with that legislation—
(a)makes a statement or representation which he knows to be false; or
(b)produces or furnishes, or knowingly causes or knowingly allows to be produced or furnished, any document or information which he knows to be false in a material particular,
he shall be guilty of an offence.
(2)A person guilty of an offence under subsection (1) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale, or to imprisonment for a term not exceeding 3 months, or to both.