(1)Any person who knowingly or recklessly provides information which is false or misleading in a material particular is guilty of an offence if the information—
(a)is provided in purported compliance with a requirement under—
(i)section 190 (information to be provided to the Board etc),
(ii)section 191 (notices requiring provision of information), or
(iii)section 192 (entry of premises), or
(b)is provided otherwise than as mentioned in paragraph (a) but in circumstances in which the person providing the information intends, or could reasonably be expected to know, that it would be used by the Board for the purposes of exercising its functions under this Act.
(2)Any person guilty of an offence under subsection (1) is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to a fine or imprisonment for a term not exceeding two years, or both.