42Offences relating to registration and information returns
(1)It is an offence for a person who is required to provide information under section 8(1)—
(a)to fail to provide the information on or before the date by which the person is required to do so, or
(b)to provide information which is inaccurate or incomplete in a material particular.
(2)It is an offence for a person to provide, in an application for registration under section 9, information which is inaccurate or incomplete in a material particular.
(3)It is an offence for a person who is required to submit an information return under section 11 to—
(a)fail to submit the return on or before the date by which the person is required to do so,
(b)provide information which is inaccurate or incomplete in a material particular.
(4)It is a defence for a person charged with an offence under subsection (1), (2) or (3) to show that the person exercised all due diligence to avoid committing the offence.
(5)A person who commits an offence under subsection (1), (2) or (3) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.