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16.—(1) Regulations may provide that where—
(a)a person makes a declaration with a view to securing the return of a goods vehicle under regulations made by virtue of paragraph 9,
(b)the declaration is that the vehicle was not being, or had not been, used in contravention of section 1, and
(c)the declaration is to the person’s knowledge either false or in any material respect misleading,
the person is guilty of an offence.
(2) Regulations may provide that a person guilty of such an offence is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum,
(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years, or to a fine, or both.
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