http://www.legislation.gov.uk/nia/2008/12/section/25Charities Act (Northern Ireland) 2008An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.texttext/xmlenStatute Law Database2026-01-29Expert Participation2022-03-30 PART 5 251Any person who knowingly or recklessly provides the Commission with information which is false or misleading in a material particular is guilty of an offence if the information—ais provided in purported compliance with a requirement imposed by or under this Act; orbis 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 Commission for the purpose of discharging its functions under this Act.2Any person who wilfully alters, suppresses, conceals or destroys any document which that person is or is liable to be required, by or under this Act, to produce to the Commission is guilty of an offence.3Any person guilty of an offence under this section is liable—aon summary conviction, to a fine not exceeding the statutory maximum;bon conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or both.4In this section references to the Commission include references to any person conducting an inquiry under section 22.