A person required to provide information by a notice under section 197 commits an offence if the person fails, without reasonable excuse, to provide the information.

A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

A person required to provide information by a notice under section 197 commits an offence if the person, in purported compliance with the notice, knowingly provides information which is false or misleading in a material respect.

A person guilty of an offence under subsection (3) is liable on summary conviction, or on conviction on indictment, to a fine.