(1)It is an offence for a person who has been required to provide information in accordance with section 52 or section 53(2)(d)(i)—
(a)without reasonable excuse, to fail or refuse to provide the information,
(b)to knowingly or recklessly make any statement in respect of that information which is false or misleading in a material particular.
(2)It is an offence for a person—
(a)to intentionally obstruct a person acting in the proper exercise of the persons’ functions under sections 53 to 55,
(b)without reasonable excuse, to fail to comply with any requirement made under section 53(2)(b) or (d)(ii) by a person who is so acting.
(3)A person who commits an offence under subsection (1) or (2) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.