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13(1)A person commits an offence if without reasonable excuse he—
(a)fails to comply with a notice under paragraph 9 or an order under paragraph 12(2),
(b)falsifies anything provided or produced in accordance with a notice under paragraph 9 or an order under paragraph 12(2), or
(c)makes a false statement in giving oral evidence in accordance with a notice under paragraph 9.
(2)A person who is guilty of an offence under this paragraph shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.
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