he is guilty of an offence.

1A

A person guilty of an offence under subsection (1) above is liable—

a

on conviction on indictment, to imprisonment for a term not exceeding five years, or a fine, or both,

b

on summary conviction, to imprisonment for a term not exceeding six months, or a fine not exceeding the statutory maximum, or both.

1B

If without reasonable excuse—

a

a person fails to comply with section 2(6A) above, or

b

a person fails to comply with any requirement imposed by virtue of section 2(6D) above to give a notice, or gives a notice which does not disclose the required information or which discloses information which he knows to be false,

he is guilty of an offence and liable as mentioned in subsection (1A) above.