1112General false statement offence
(1)It is an offence for a person knowingly or recklessly—
(a)to deliver or cause to be delivered to the registrar, for any purpose of the Companies Acts, a document, or
(b)to make to the registrar, for any such purpose, a statement,
that is misleading, false or deceptive in a material particular.
(2)A person guilty of an offence under this section is liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);
(b)on summary conviction—
(i)in England and Wales, to imprisonment for a term not exceeding twelve months or to a fine not exceeding the statutory maximum (or both);
(ii)in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, or to a fine not exceeding the statutory maximum (or both).