(1)A person who in connection with—
(a)an application for a vehicle licence or a trade licence,
(b)a claim for a rebate under section 20, or
(c)an application for an allocation of registration marks,
makes a declaration which to his knowledge is either false or in any material respect misleading is guilty of an offence.
(2)A person who makes a declaration which—
(a)is required by regulations under this Act to be made in respect of a vehicle which is an exempt vehicle under paragraph 19 of Schedule 2, and
(b)to his knowledge is either false or in any material respect misleading,
is guilty of an offence.
(3)A person who—
(a)is required by this Act to furnish particulars relating to, or to the keeper of, a vehicle, and
(b)furnishes particulars which to his knowledge are either false or in any material respect misleading,
is guilty of an offence.
(4)A person guilty of an offence under this section is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum, and
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or (except in Scotland) to both.