27Offences in relation to section 26
This section has no associated Explanatory Notes
(1)A person commits an offence if the person—
(a)fails without reasonable excuse to comply with any requirement imposed under section 26(1), or
(b)in purported compliance with a requirement imposed under section 26(1)—
(i)provides information which the person knows to be false or misleading in a material way, or
(ii)recklessly provides information which is false or misleading in a material way.
(2)A person who commits an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.