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14.—(1) Where—
(a)a person makes a declaration with a view to securing possession of a vehicle purported to have been delivered into the custody of a custodian in accordance with regulation 10(2);
(b)the declaration is that the vehicle is or was an exempt vehicle, and
(c)the declaration is to the person’s knowledge either false or in any material respect misleading,
that person is guilty of an offence.
(2) A person guilty of an offence under paragraph (1) 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 to both.
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