(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.