5(1)A person commits an offence if—S
(a)the person intentionally fails to comply with a requirement under paragraph 4 to provide information, and
(b)the person does not have a reasonable excuse for failing to comply.
(2)For the purpose of sub-paragraph (1)(a), a person is not to be regarded as having complied with a requirement under paragraph 4 to provide information unless the person provided the information in the way specified in the notice imposing the requirement.
(3)A person who commits an offence under sub-paragraph (1) is liable, on conviction, to a fine.
(4)On summary conviction, the fine may not exceed the statutory maximum.
Commencement Information
I1Sch. 2 para. 5 in force at 30.4.2024 by S.S.I. 2024/113, reg. 2(c)